Periodic charges to inheritance tax

Anti-avoidance (limited effect of)

Commentary – Woolley on Financial Planning with Trusts 9.3.5

By-pass trusts

Commentary – Woolley on Financial Planning with Trusts 27.6.2

Discretionary trusts

Commentary – Woolley on Financial Planning with Trusts 9.2.2 Woolley on Financial Planning with Trusts 22.4.2

Rysaffe planning

Commentary – Woolley on Financial Planning with Trusts 27.7.5 Woolley on Financial Planning with Trusts 27.7.7

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