TSEM - Recent changes to this Manual
Below are details of the amendments that were published on 3 February 2003 (see the update index for all updates).
Chapter 1 An introduction to trusts
Chapter 2 Trust enquiries
Chapter 3 Trust income and gains
Chapter 4 Settlements legislation
| Section | Title and details of the update |
 | AN INTRODUCTION TO TRUSTS |
| TSEM1112 | New paragraph giving description of discretionary trust |
| TSEM1115 | Correction of link to supporting text |
| TSEM1120 | Correction of link to supporting text |
| TSEM1410 | Removal of ‘normally’ from 3rd sentence of 2nd paragraph. |
| TSEM1620 | Minor changes to instructions about seeking advice |
| TSEM1705 | Correction of link to supporting text |
| TSEM1815 | New instructions for dealing with deeds of variation or family arrangement |
| TRUST ENQUIRIES |
| TSEM2125 | Additional text: in full enquiry cases a trust office must have the names and dates of birth of current beneficiaries |
| TRUST INCOME AND GAINS |
| TSEM3025 | Text expanded to give fuller description of trusts that are exempt from charge at rate applicable to trusts |
|
| SETTLEMENTS LEGISLATION |
| TSEM4200 | Further instructions about trusts where the settlor retains an interest |
| TSEM4120 | Text expanded to include the difference between the IT & CGT treatment of a settlor |
