TSEM4000 - Settlements legislation: table of contents

TSEM4001ITTOIA destinations and origins
TSEM4002Table of destinations – ICTA 1988 to ITTOIA
TSEM4003Table of origins – ITTOIA to ICTA 1988
TSEM4005Introduction to the Settlements legislation
TSEM4010Chapter 5 Part 5 ITTOIA & the Settlements legislation
TSEM4015Effects of the Settlements legislation
TSEM4020Transfer of assets abroad
TSEM4100Definition of settlement
TSEM4105Interpretation of statutory definition of settlement
TSEM4110Restrictions to the definition of settlement
TSEM4120Definition of settlor
TSEM4125Settlor: reciprocal arrangement
TSEM4130Settlor: reciprocal arrangement: enquiry
TSEM4200Settlor retains an interest
TSEM4205Exceptions to the statutory definition of settlement
TSEM4210Settlements: look at the whole arrangement
TSEM4215Settlements legislation: partnerships
TSEM4220Settlements legislation: about dividend waivers
TSEM4225Dividend waiver: when Settlements legislation may apply
TSEM4300Settlement for unmarried minor child: Settlements legislation
TSEM4305Settlement for unmarried, minor child: extension of Settlements legislation
TSEM4310Settlement for unmarried, minor child: income less than £100
TSEM4320Settlements legislation: summary – application to non trust situations
TSEM4325Settlements legislation: summary – factors to look for
TSEM4355Settlements legislation: summary – additional examples where settlements legislation does not apply
TSEM4400Capital sums paid to the settlor: S633 ITTOIA
TSEM4402Capital sums paid to the settlor: Submissions to Head Office
TSEM4405Capital sum paid to settlor: outline of S641 ITTOIA
TSEM4410Capital sum paid to settlor: instructions about S641 ITTOIA
TSEM4415Capital sums paid to settlor: Tax Return
TSEM4500Settlor’s right of recovery of tax
TSEM4505About certification under S646 ITTOIA
TSEM4510Wording of certificate under S646 ITTOIA
TSEM4515Certificate under S78 TCGA 1992
TSEM4520Certificate under S538 ITTOIA
TSEM4550Trustee or beneficiary entitled to share tax repayment
TSEM4555Settlements legislation: more than one settlor
TSEM4560Settlements legislation: beneficiary is not entitled to repayment
TSEM4565Settlements legislation appeals: jurisdiction & representation
TSEM4570Settlements legislation: treatment of income in hands of beneficiary
TSEM4573Settlements legislation: taxing income on settlor
TSEM4575Settlements legislation: how settlor returns income