Periodic charges to inheritance tax Anti-avoidance (limited effect of)Commentary – 9.3.5 By-pass trustsCommentary – 27.6.2 Discretionary trustsCommentary – 22.4.2 ; 9.2.2 Rysaffe planningCommentary – 27.7.5 ; 27.7.7
Anti-avoidance (limited effect of)Commentary – 9.3.5 By-pass trustsCommentary – 27.6.2 Discretionary trustsCommentary – 22.4.2 ; 9.2.2 Rysaffe planningCommentary – 27.7.5 ; 27.7.7
