| TSEM3405 |
Introduction |
| TSEM3410 |
Guidance |
| TSEM3415 |
Overview of the special tax treatment |
| TSEM3416 |
Non-resident trustees |
| TSEM3420 |
Definition of a vulnerable person |
| TSEM3421 |
Definition of a disabled person |
| TSEM3422 |
Definition of a disabled person - receipt of DWP allowances |
| TSEM3423 |
Definition of a relevant minor |
| TSEM3425 |
Non-resident vulnerable person |
| TSEM3426 |
Non-resident vulnerable person - vulnerable person who is physically disabled |
| TSEM3430 |
Definition of qualifying trusts - disabled person |
| TSEM3431 |
Definition of qualifying trusts - trustees’ power to advance capital |
| TSEM3435 |
Definition of qualifying trusts - relevant minor |
| TSEM3436 |
Definition of qualifying trusts - relevant minor - statutory trusts |
| TSEM3437 |
Definition of qualifying trusts - relevant minor - trusts established by will or by the CICS |
| TSEM3440 |
Definition of qualifying trusts - parts of assets |
| TSEM3450 |
Vulnerable person election |
| TSEM3451 |
Vulnerable person election - time limits |
| TSEM3452 |
Vulnerable person election - form VPE1 |
| TSEM3453 |
Vulnerable person election - receipt of form VPE1 |
| TSEM3454 |
Vulnerable person election - receipt of form VPE1 - non resident vulnerable person who is physically disabled |
| TSEM3455 |
Vulnerable person election: details required in the election |
| TSEM3456 |
Vulnerable person election - details required in the election - effective date |
| TSEM3457 |
Vulnerable person election - details required in the election - declarations and signatures |
| TSEM3458 |
Vulnerable person election - details required in the election - Board’s information powers |
| TSEM3460 |
Claims to special tax treatment |
| TSEM3461 |
Claims to special tax treatment - treatment does not apply |
| TSEM3462 |
Claims to special tax treatment - form of claim |
| TSEM3463 |
Claims to special tax treatment - claims for 2004-05 |
| TSEM3470 |
Claims to special tax treatment - computing the amount of relief |
| TSEM3471 |
Claims to special tax treatment - computing the amount of relief - income tax |
| TSEM3472 |
Claims to special tax treatment - computing the amount of relief - income tax - TLV2 and TLV1 |
| TSEM3473 |
Claims to special tax treatment: computing the amount of relief - income tax - TLV2 and TLV1 - non resident vulnerable persons |
| TSEM3474 |
Claims to a special tax treatment: computing the amount of relief - income tax - basic example |
| TSEM3475 |
Claims to a special tax treatment: computing the amount of relief - income tax - example where the beneficiary has personal income |
| TSEM3476 |
Claims to special tax treatment: computing the amount of relief - income tax - management expenses |
| TSEM3477 |
Claims to special tax treatment: computing the amount of relief - income tax - management expenses example |
| TSEM3478 |
Claims to special tax treatment - computing the amount of relief - income tax - part years |
| TSEM3479 |
Claims to special tax treatment - computing the amount of relief - income tax - part years example |
| TSEM3480 |
Enquiries |
| TSEM3481 |
Enquiries - notice of determination |
| TSEM3482 |
Enquiries - penalties |
| TSEM3483 |
Enquiries - penalties - providing incorrect information |
| TSEM3484 |
Enquiries - penalties - failure to give notice that the election is no longer effective |
| TSEM3490 |
Discretionary payments to a beneficiary |
