As tax-effective investments

Commentary – 25.1

Bare trusts

Commentary – 25.2.1

Charitable trusts

Commentary – 25.3.4

Collectives (as investments)

Commentary – 27.2.8

Discounted gift trusts

Commentary – 25.2.2

Flexible trusts

Commentary – 12.10.3

Offshore trusts

Commentary – 16.4.3

Settlements

Commentary – 25.3

Tax planning

Commentary – 25.4

Transfers between trusts

Commentary – 25.3.3

Zero rate savings income band

Commentary – 25.2.1