| TSEM4001 |
ITTOIA destinations and origins |
| TSEM4002 |
Table of destinations - ICTA 1988 to ITTOIA |
| TSEM4003 |
Table of origins - ITTOIA to ICTA 1988 |
| TSEM4005 |
Introduction to the Settlements legislation |
| TSEM4010 |
Chapter 5 Part 5 ITTOIA & the Settlements legislation |
| TSEM4015 |
Effects of the Settlements legislation |
| TSEM4016 |
Effects of the Settlements legislation - corporate settlors |
| TSEM4017 |
Calculation of Income - S623 ITTOIA |
| TSEM4020 |
Transfer of assets abroad |
| TSEM4100 |
Definition of settlement |
| TSEM4105 |
Interpretation of statutory definition of settlement |
| TSEM4110 |
Restrictions to the definition of settlement |
| TSEM4120 |
Definition of settlor |
| TSEM4125 |
Settlor: reciprocal arrangement |
| TSEM4130 |
Settlor: reciprocal arrangement: enquiry |
| TSEM4200 |
Settlor retains an interest |
| TSEM4205 |
Exceptions to the statutory definition of settlement |
| TSEM4210 |
Settlements: look at the whole arrangement |
| TSEM4215 |
Settlements legislation: partnerships |
| TSEM4220 |
Settlements legislation: about dividend waivers |
| TSEM4225 |
Dividend waiver: when Settlements legislation may apply |
| TSEM4300 |
Settlement for unmarried minor child: Settlements legislation |
| TSEM4305 |
Settlement for unmarried, minor child: extension of Settlements legislation |
| TSEM4310 |
Settlement for unmarried, minor child: income less than £100 |
| TSEM4320 |
Settlements legislation: summary - application to non trust situations |
| TSEM4325 |
Settlements legislation: summary - factors to look for |
| TSEM4355 |
Settlements legislation: summary - additional examples where settlements legislation does not apply |
| TSEM4400 |
Capital sums paid to the settlor: S633 ITTOIA |
| TSEM4402 |
Capital sums paid to the settlor: Submissions to Head Office |
| TSEM4405 |
Capital sum paid to settlor: outline of S641 ITTOIA |
| TSEM4410 |
Capital sum paid to settlor: instructions about S641 ITTOIA |
| TSEM4415 |
Capital sums paid to settlor: Tax Return |
| TSEM4500 |
Settlor’s right of recovery of tax |
| TSEM4505 |
About certification under S646(2) ITTOIA |
| TSEM4510 |
Wording of certificate under S646(2) ITTOIA |
| TSEM4512 |
Tax paid by trustees where income is treated as that of the settlor |
| TSEM4513 |
Tax paid by trustees where trust is not wholly settlor interested |
| TSEM4515 |
Certificate under S78 TCGA 1992 |
| TSEM4520 |
Certificate under S538 ITTOIA |
| TSEM4550 |
Trustee or beneficiary entitled to share tax repayment |
| TSEM4552 |
About certification under S646(6A) ITTOIA |
| TSEM4553 |
Wording of certificate under S646(6A) ITTOIA |
| TSEM4554 |
Inheritance Tax implications of adjustments under S646(6A) ITTOIA |
| TSEM4555 |
Settlements legislation: more than one settlor |
| TSEM4565 |
Settlements legislation appeals: jurisdiction & representation |
| TSEM4570 |
Settlements legislation: treatment of income in hands of beneficiary |
| TSEM4573 |
Settlements legislation: taxing income on settlor |
| TSEM4575 |
Settlements legislation: how settlor returns income |
