Carve-out trusts

Commentary – 22.2

Chattels

Commentary – ¶33

Choice of trust

Commentary – 12.2.1

Double trust schemes

Commentary – 11.3.2

Excluded property trusts

Commentary – 17.7.1

Foreign domiciliary

Commentary – 19.5.3

Gifts with reservation

Commentary – 11.2

IHT plans

Commentary – 13.1

Loan trusts

Commentary – 13.3.2

Meaning

Commentary – ¶42

Pension schemes excluded

Commentary – 26.3.1

Principal private residence

Commentary – 31.1.3

Reversionary lease arrangements

Commentary – 31.1.3

Reversionary trusts

Commentary – 13.4.5

Revert to settlor

Commentary – 22.3

Rules explained

Commentary – 11.3

Second properties

Commentary – 32.2