Practical uses of trusts

1. [Introduction to trusts](https://library.croneri.co.uk/po-heading-id_MYVkn_hhAkGyKRnhO6nbkg)

1.1. What is a trust?

1.2. Types of trust

1.3. Setting up a trust

2. [Tax treatment of trusts](https://library.croneri.co.uk/po-heading-id_fy1aUtuJTkuMy9TdZmPrCA)

2.1. Creation of trust

2.2. Income tax

2.3. Interest in possession trusts

2.4. Discretionary trusts

2.5. Trusts anti-avoidance

2.6. IHT: trusts subject to special regime

2.7. IHT: trusts not subject to special regime

3. [Why use a trust?](https://library.croneri.co.uk/po-heading-id_yU2lWHeGh0Cy470tfF5CKQ)

3.1. Non-tax reasons

3.2. Tax reasons

4. [Special purpose trusts](https://library.croneri.co.uk/po-heading-id_sLGb0MGZZUiDLKd1N7pn4g)

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