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