Pre-owned assets (POAT)
Carve-out trusts
Commentary –
10.2
Chattels
Commentary –
15.6
Choice of trust
Commentary –
8.2.1
Double trust schemes
Commentary –
5.11.2
Excluded property trusts
Commentary –
17.7.1
Foreign domiciliary
Commentary –
14.5.3
Gifts with reservation
Commentary –
5.11.1
IHT plans
Commentary –
9.1
Loan trusts
Commentary –
9.3.2
Pension schemes excluded
Commentary –
12.3.1
Principal private residence
Commentary –
15.2.2
Reversionary lease arrangements
Commentary –
15.2.2
Reversionary trusts
Commentary –
9.4.5
Revert to settlor
Commentary –
10.3
Rules explained
Commentary –
5.11.2
Second properties
Commentary –
15.3