Care home costs

Carve-out trusts

Case law (Buzzoni, Hood)


Choice of trust

Discounted gift trusts

Excluded property trusts

Foreign domiciliary


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)