Brought forward allowance

Commentary – Quick Overview ¶16557

Care costs

Commentary – Woolley on Financial Planning with Trusts 35.6.3

Discretionary trusts, use with

Commentary – Woolley on Financial Planning with Trusts 18.3 ; Woolley on Financial Planning with Trusts 31.2.3

Downsizing

Commentary – Quick Overview ¶16558

Downsizing relief

Commentary – Golding and Connolly on Advising British Expats 10.5.3

Generally

Commentary – Golding and Connolly on Advising British Expats 10.5 ; Golding and Connolly on Living and Working Abroad 6.7.3

Gifts on death

Commentary – Woolley on Financial Planning with Trusts 31.2.1 ; Woolley on Financial Planning with Trusts 31.2.2 ; Woolley on Financial Planning with Trusts 31.2.3

Introduction from April 2017

Commentary – Woolley on Financial Planning with Trusts 18.1

Investment property

Commentary – Woolley on Financial Planning with Trusts 32.3.1

Lifetime gifts: planning

Commentary – Woolley on Financial Planning with Trusts 31.1.4 ; Woolley on Financial Planning with Trusts 31.1.6

Market rent not paid for property

Commentary – Woolley on Financial Planning with Trusts 31.1.1

Not relevant for investment properties

Commentary – Woolley on Financial Planning with Trusts 32.3.1

Reduction for high value properties

Commentary – Woolley on Financial Planning with Trusts 31.2.1

Succession planning

Commentary – Endacott on Furnished Holiday Lettings 9.3

Widows and widowers

Commentary – Endacott on Furnished Holiday Lettings 8.1

Will trusts (use in)

Commentary – Woolley on Financial Planning with Trusts 18.1 ; Woolley on Financial Planning with Trusts 30.3 ; Woolley on Financial Planning with Trusts 32.1