AP4444+ - Assessment Procedures Manual: Contents


DECEASED PERSONS

Absolute interests in residue

The guidance at this point has been removed to the Trusts Settlements and Estates Manual (TSEM)

See the conversion table below to identify the relevant page in TSEM

AP4444TSEM7602Deceased Persons: Absolute interests in residue: What is an absolute interest in residue?
AP4445TSEM7604Deceased Persons: Absolute interests in residue: Tax rules for absolute interests in residue
AP4446TSEM7606Deceased Persons: Absolute interests in residue payments made during the administration period
AP4447TSEM7608Deceased Persons: Absolute interests in residue: Liability during the administration period