Practical uses of trusts

1. Why use a trust?

1.1. Non-tax reasons

1.2. Tax reasons

2. Introduction to trusts

2.1. What is a trust?

2.2. Types of trust

2.3. Setting up a trust

3. Tax treatment of trusts

3.1. Creation of trust

3.2. Income tax

3.3. Interest in possession trusts

3.4. Discretionary trusts

3.5. Trusts anti-avoidance

3.6. IHT: trusts subject to special regime

3.7. IHT: trusts not subject to special regime

4. Special purpose trusts

4.1. Background

4.2. Trusts for the disabled

4.3. Trusts for the disabled: IT and CGT

4.4. Trusts for the disabled: IHT

4.5. Trusts for relevant or bereaved minors

4.6. Relevant minors: IT and CGT

4.7. Bereaved minors: IHT

4.8. Age 18-to-25 trusts