Bare trusts

Commentary – Woolley on Financial Planning with Trusts 25.2.1

Beneficiaries

Commentary – Woolley on Financial Planning with Trusts 12.5.1 ; Woolley on Financial Planning with Trusts 6.3.4

No entitlement for trustees

Commentary – Woolley on Financial Planning with Trusts 24.4.2 ; Woolley on Financial Planning with Trusts 6.3.2

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