AP4454+ - Assessment Procedures Manual: Contents


DECEASED PERSONS

Interest in residue: practical and computational aspects

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

Old RefNew RefTopic
AP4454TSEM7676Deceased Persons: Interests in residue: practical and computational aspects: Introduction
AP4455TSEM7678Deceased Persons: Interests in residue: practical and computational aspects: Residuary Income
AP4456TSEM7680Deceased Persons: Interests in residue: practical and computational aspects: United Kingdom estates
AP4457TSEM7682Deceased Persons: Interests in residue: practical and computational aspects: foreign estates
AP4458TSEM7684Deceased Persons: Interests in residue: practical and computational aspects: Tax rules for United Kingdom estates
AP4459TSEM7686Deceased Persons: Interests in residue: practical and computational aspects: Does it matter what kind of income arises to the personal representatives?
AP4460TSEM7688Deceased Persons: Interests in residue: practical and computational aspects: Special relief's for higher rate taxpayers
AP4461TSEM7690Deceased Persons: Interests in residue: practical and computational aspects: Excess expenses
AP4462TSEM7692Deceased Persons: Interests in residue: practical and computational aspects: Time limit
AP4463TSEM7750Deceased Persons: Interests in residue: practical and computational aspects: What happens if the beneficiary dies during the administration period?
AP4464TSEM7752Deceased Persons: Interests in residue: practical and computational aspects: Apportionment Act 1870
AP4465TSEM7754Deceased Persons: Interests in residue: practical and computational aspects: Scotland: legal rights
AP4466TSEM7756Deceased Persons: Interests in residue: practical and computational aspects: Where to get further help