DOTAS reporting

Commentary – Woolley on Financial Planning with Trusts 31.1.2 ; Woolley on Financial Planning with Trusts 31.1.3 ; Woolley on Financial Planning with Trusts 32.3.2

Generally

Commentary – Tax Reporter ¶614-806
HMRC Guidance – IHTM44102

Lifetime gifts – anti-avoidance

Commentary – Woolley on Financial Planning with Trusts 31.1.3

Lifetime planning

Commentary – Woolley on Financial Planning with Trusts 32.3.2