| TSEM8205 |
Introduction |
| TSEM8210 |
Basic rate, etc tax |
| TSEM8215 |
Relief against the special trust rates |
| TSEM8220 |
Legislation - ITA/S484 Trustees’ expenses to be set against trustees’ trust rate income |
| TSEM8225 |
ITA/S484 -‘expenses of the trustees’ |
| TSEM8230 |
Trust deed |
| TSEM8235 |
Difference between trust law and ITA/S484 |
| TSEM8240 |
ITA/S484 - basis of allowance |
| TSEM8245 |
Grossing up |
| TSEM8250 |
Order of set-off |
| TSEM8255 |
Grossing up and order of set-off example |
| TSEM8260 |
Relief against the special trust rates - deemed income |
