Accumulation and perpetuity periods

Death benefits for joiners after 5 April 2010

Commentary – Woolley on Financial Planning with Trusts 27.10.2

Death benefits for joiners before 6 April 2010

Commentary – Woolley on Financial Planning with Trusts 27.10.3

Principles

Commentary – Woolley on Financial Planning with Trusts 27.10.1

Transfers

Commentary – Woolley on Financial Planning with Trusts 27.10.4

Advantages of

Commentary – Woolley on Financial Planning with Trusts 26.2

Asset protection

Commentary – Woolley on Financial Planning with Trusts 27.2.5

Benefit payments (taxation of)

Commentary – Woolley on Financial Planning with Trusts 27.2.2

Benefits for surviving spouse

Commentary – Woolley on Financial Planning with Trusts 27.3.7

Benefits paid from multiple schemes

Commentary – Woolley on Financial Planning with Trusts 27.7.2

Capital gains tax

Commentary – Woolley on Financial Planning with Trusts 27.11

Consultative documents

Commentary – Woolley on Financial Planning with Trusts 27.8

Contract-based pension schemes

Commentary – Woolley on Financial Planning with Trusts 27.7.5

Control over who benefits

Commentary – Woolley on Financial Planning with Trusts 27.2.6

Death of beneficiary

Commentary – Woolley on Financial Planning with Trusts 27.2.4Woolley on Financial Planning with Trusts 27.7.6

Death of member at 75+

Commentary – Woolley on Financial Planning with Trusts 26.3.3Woolley on Financial Planning with Trusts 26.8.1Woolley on Financial Planning with Trusts 27.2.2

Death of member following transfer

Commentary – Woolley on Financial Planning with Trusts 27.8

Death of settlor

Charge to inheritance tax

Commentary – Gaines on Pension Tax 10.8.1

Contract-based schemes

Commentary – Gaines on Pension Tax 10.8.6

Date of commencement

Commentary – Gaines on Pension Tax 10.1

Exit charge

Commentary – Gaines on Pension Tax 10.8.3

Periodic charge

Commentary – Gaines on Pension Tax 10.8.2

Trust-based pension schemes

Commentary – Gaines on Pension Tax 10.8.5

Discretionary disposal

Commentary – Gaines on Pension Tax 10.2.2

Discretionary trust

As preferred vehicle

Commentary – Woolley on Financial Planning with Trusts 27.3.5

IHT charges

Commentary – Woolley on Financial Planning with Trusts 27.6

Drawdown (compared)

Commentary – Woolley on Financial Planning with Trusts 27.2.12Woolley on Financial Planning with Trusts 27.12

Establishing the trust

Commentary – Woolley on Financial Planning with Trusts 27.3.4

Exit charges

Commentary – Woolley on Financial Planning with Trusts 27.6.3

Expression of wish

Commentary – Woolley on Financial Planning with Trusts 27.3.6

Flexi-access death benefits

Commentary – Woolley on Financial Planning with Trusts 26.1.2Woolley on Financial Planning with Trusts 26.3.3Woolley on Financial Planning with Trusts 26.6.2Woolley on Financial Planning with Trusts 27.2.10

Flexi-access drawdown (compared)

Commentary – Woolley on Financial Planning with Trusts 27.12

Flexi-pensions

Commentary – Woolley on Financial Planning with Trusts 26.6.2Woolley on Financial Planning with Trusts 27.2

Income tax

Commentary – Woolley on Financial Planning with Trusts 27.3.7Woolley on Financial Planning with Trusts 27.11

Inheritance tax

After death of settlor

Commentary – Woolley on Financial Planning with Trusts 27.6

Before death of settlor

Commentary – Woolley on Financial Planning with Trusts 27.4

In other circumstances

Commentary – Woolley on Financial Planning with Trusts 27.7

Integrated or separate

Commentary – Woolley on Financial Planning with Trusts 27.3.2Woolley on Financial Planning with Trusts 27.5Woolley on Financial Planning with Trusts 27.6.4

Investment strategy

Commentary – Woolley on Financial Planning with Trusts 27.3.7

Loans and payments to surviving spouse

Commentary – Woolley on Financial Planning with Trusts 27.3.7Woolley on Financial Planning with Trusts 27.7.8

Loans to beneficiaries

Commentary – Woolley on Financial Planning with Trusts 27.2.7

Movements between trusts

Commentary – Woolley on Financial Planning with Trusts 27.6.2

Nature of trust

Commentary – Woolley on Financial Planning with Trusts 26.1Woolley on Financial Planning with Trusts 27.3.2

Overview

Commentary – Gaines on Pension Tax 10.7 ; Woolley on Financial Planning with Trusts 26.1.2

Payment of death benefits

Commentary – Woolley on Financial Planning with Trusts 27.5

Periodic charges

Commentary – Woolley on Financial Planning with Trusts 27.6.2

Perpetuity and accumulation periods

Commentary – Woolley on Financial Planning with Trusts 4.3.1

Reducing significance for pensions

Commentary – Gaines on Pension Tax 10.2.2

Reporting requirements

Commentary – Woolley on Financial Planning with Trusts 27.9

Rysaffe planning

Commentary – Woolley on Financial Planning with Trusts 27.7.5Woolley on Financial Planning with Trusts 27.7.7

Same-day transfer rules

Commentary – Woolley on Financial Planning with Trusts 27.2.11Woolley on Financial Planning with Trusts 27.8

Separate or integrated

Commentary – Woolley on Financial Planning with Trusts 27.3.2Woolley on Financial Planning with Trusts 27.5

Successor beneficiary

Commentary – Woolley on Financial Planning with Trusts 27.2.3

Tax credits on payments to beneficiaries

Commentary – Woolley on Financial Planning with Trusts 27.2.9

Taxation of income and gains

Commentary – Woolley on Financial Planning with Trusts 27.11

Transfers between schemes

Commentary – Woolley on Financial Planning with Trusts 27.7.3Woolley on Financial Planning with Trusts 27.7.4

Transfers to contract-based schemes

Commentary – Woolley on Financial Planning with Trusts 27.7.5

Trust-based pension schemes

Commentary – Woolley on Financial Planning with Trusts 27.6.2

Use of

Commentary – Woolley on Financial Planning with Trusts 12.1Woolley on Financial Planning with Trusts 27.2.10Woolley on Financial Planning with Trusts 27.3.3