Personal savings allowance
Bare trusts
Commentary –
Woolley on Financial Planning with Trusts 25.2.1
Beneficiaries
Commentary –
Woolley on Financial Planning with Trusts 6.3.4Woolley on Financial Planning with Trusts 12.5.1
No entitlement for trustees
Commentary –
Woolley on Financial Planning with Trusts 6.3.2Woolley on Financial Planning with Trusts 24.4.2
Not affected by pension income
Commentary –
Gaines on Pension Tax 1.6.4
UK resident settlors
Commentary –
Woolley on Financial Planning with Trusts 25.3.1