2013 changes

Commentary – 37.1

Generally

Commentary – 37.1

Inheritance tax

Commentary – 37.4

Meaning

Commentary – 37.2

Qualifying trust (defined)

Commentary – 37.3.3

Tax advantages

Commentary – 37.3

Tax planning

Commentary – 37.3.4 ; 37.3.5 ; 37.7

Types of trust

Commentary – 37.2

Vulnerable beneficiary (defined)

Commentary – 37.3.2

Vulnerable beneficiary election

Commentary – 36.6 ; 37.3.4