Adviser charges

Commentary – 27.4.2

Bare trusts

Commentary – 6.2.1

Charitable trusts

Commentary – 6.3.4

Discounted gift trusts

Commentary – 6.2.29.2.3

Discretionary trusts

Commentary – 6.37.5.28.5.2

Disguised remuneration

Commentary – 24.1

Excluded property trusts

Commentary – 17.7.2

Life insurance policies

Commentary – 5.3.1

Lump sum death benefits

Commentary – 24.1

Lump sum IHT plans

Commentary – 9.5.19.5.10

Offshore trusts

Commentary – 18.3.1

Relevant life policies

Commentary – 24.124.3.2

Settlements

Commentary – 6.3

Settlor-interested trusts

Commentary – 5.3.1

Tax planning

Commentary – 6.4

Transfers between trusts

Commentary – 6.3.3