Brought forward allowance

Commentary – Quick Overview ¶16557

Care costs

Commentary – 35.6.3

Discretionary trusts, use with

Commentary – 18.3 ; 31.2.3

Downsizing

Commentary – Quick Overview ¶16558

Downsizing relief

Commentary – 2.6.3

Generally

Commentary – 2.6.3 ; 6.7.3

Gifts on death

Commentary – 31.2.1 ; 31.2.2 ; 31.2.3

Introduction from April 2017

Commentary – 18.1

Investment property

Commentary – 32.3.1

Lifetime gifts: planning

Commentary – 31.1.4 ; 31.1.6

Market rent not paid for property

Commentary – 31.1.1

Not relevant for investment properties

Commentary – 32.3.1

Reduction for high value properties

Commentary – 31.2.1

Succession planning

Commentary – 9.3

Widows and widowers

Commentary – 8.1

Will trusts (use in)

Commentary – 18.1 ; 30.3 ; 32.1