Care home costs

Carve-out trusts

Case law (Buzzoni, Hood)

Chattels

Choice of trust

Discounted gift trusts

Excluded property trusts

Foreign domiciliary

Generally

IHT plans

Lease schemes

Loan trusts

Mortgage (taking over responsibility for)

Paying for advice

Pension schemes excluded

Pre-owned asset rules

Principal private residence

Rental income

Residence nil rate band

Reversionary lease schemes

Reversionary trusts

Revert to settlor

Tax liabilities (recovery of)