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 9.2.2Woolley on Financial Planning with Trusts 22.4.2
Rysaffe planning