As tax-effective investments

Commentary – 6.1

Bare trusts

Commentary – 6.2.1

Charitable trusts

Commentary – 6.3.4

Collectives (as investments)

Commentary – 7.7

Discounted gift trusts

Commentary – 6.2.2

Flexible trusts

Commentary – 8.10.3

Offshore trusts

Commentary – 18.3.1

Settlements

Commentary – 6.3

Tax planning

Commentary – 6.4

Transfers between trusts

Commentary – 6.3.3

Zero rate savings income band

Commentary – 6.2.1