TSEM4000 - Settlements legislation: contents

1. TSEM4001

   ITTOIA destinations and origins
2. TSEM4002

   Table of destinations - ICTA 1988 to ITTOIA
3. TSEM4003

   Table of origins - ITTOIA to ICTA 1988
4. TSEM4004

   Customer request for clearance, approval or advice
5. TSEM4005

   Introduction to the settlements legislation
6. TSEM4010

   ITTOIA /Part 5, Chapter 5 and the settlements legislation
7. TSEM4015

   Effects of the settlements legislation
8. TSEM4016

   Effects of the settlements legislation - corporate settlors
9. TSEM4017

   Calculation of Income – ITTOIA/S623
10. TSEM4020

    Transfer of assets abroad
11. TSEM4100

    Definition of settlement
12. TSEM4105

    Interpretation of statutory definition of settlement
13. TSEM4110

    Scope of statutory definition of settlement
14. TSEM4120

    Definition of settlor
15. TSEM4125

    Settlor: reciprocal arrangement
16. TSEM4130

    Settlor: reciprocal arrangement - enquiry
17. TSEM4200

    Settlor retains an interest
18. TSEM4205

    Settlor retains an interest – exceptions – outright gifts between spouses or civil partners
19. TSEM4206

    Settlor retains an interest – exceptions – certain types of income
20. TSEM4207

    Settlor retains an interest – exceptions – gifts to charities
21. TSEM4210

    Settlements: look at the whole arrangement
22. TSEM4215

    Partnerships
23. TSEM4220

    About dividend waivers
24. TSEM4225

    Dividend waiver: when settlements legislation may apply
25. TSEM4300

    Settlement for unmarried minor child: settlements legislation
26. TSEM4305

    Settlement for unmarried minor child: settlements made before 9 March 1999
27. TSEM4310

    Settlement for unmarried minor child: income less than £100
28. TSEM4320

    Summary - application to non-trust situations
29. TSEM4325

    Summary - factors to look for
30. TSEM4355

    Summary - additional examples where settlements legislation does not apply
31. TSEM4400

    Capital sums paid to the settlor: ITTOIA/S633
32. TSEM4402

    Capital sums paid to settlor: Submissions to Trusts Technical
33. TSEM4405

    Capital sum paid to settlor: outline of ITTOIA/S641
34. TSEM4410

    Capital sum paid to settlor: instructions about ITTOIA/S641
35. TSEM4415

    Capital sums paid to settlor: Tax Return
36. TSEM4500

    Settlor’s right of recovery of tax
37. TSEM4505

    Certification under ITTOIA/S642(2)
38. TSEM4510

    Wording of certificate under ITTOIA/S642(2)
39. TSEM4512

    Tax paid by trustees where income is treated as that of the settlor
40. TSEM4513

    Tax paid by trustees where trust is not wholly settlor interested
41. TSEM4515

    Certificate under TCGA/S78
42. TSEM4520

    Certificate under ITTOIA/S538
43. TSEM4550

    Trustee or beneficiary entitled to share tax repayment
44. TSEM4552

    About certification under ITTOIA/S646(6A)
45. TSEM4553

    Wording of certificate under ITTOIA/S646(6A)
46. TSEM4554

    Inheritance Tax implications of adjustments under ITTOIA/S646(6A)
47. TSEM4555

    More than one settlor
48. TSEM4565

    Appeals representation
49. TSEM4570

    Treatment of income in hands of beneficiary
50. TSEM4573

    Taxing income on settlor
51. TSEM4575

    How settlor returns income