DOTAS
Anti-avoidance rules
Commentary –
Ford on Tax Losses 15.2
Established practice exception
Commentary –
Woolley on Financial Planning with Trusts 13.1Woolley on Financial Planning with Trusts 13.7
Gifts of shares to discretionary trust
Commentary –
Woolley on Financial Planning with Trusts 30.2.3
IHT schemes
Commentary –
Woolley on Financial Planning with Trusts 13.1Woolley on Financial Planning with Trusts 13.7
Reversionary lease schemes
Commentary –
Woolley on Financial Planning with Trusts 31.1.3Woolley on Financial Planning with Trusts 32.3.2
Will trusts (sale of shares)
Commentary –
Woolley on Financial Planning with Trusts 30.3