Adviser charges

Commentary – 41.4.2

Bare trusts

Commentary – 25.2.1

Charitable trusts

Commentary – 25.3.4

Discounted gift trusts

Commentary – 13.2.3 ; 25.2.2

Discretionary trusts

Commentary – 12.5.2 ; 24.5.2 ; 25.3

Disguised remuneration

Commentary – 23.1.2

Excluded property trusts

Commentary – 17.7.2

Life insurance policies

Commentary – 6.3.2

Lump sum death benefits

Commentary – 23.1.2

Lump sum IHT plans

Commentary – 13.5.1

Offshore trusts

Commentary – 16.4.3

Relevant life policies

Commentary – 23.1.2 ; 23.3.2

Settlements

Commentary – 25.3

Settlor-interested trusts

Commentary – 6.3.6

Tax planning

Commentary – 25.4

Transfers between trusts

Commentary – 25.3.3