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