TSEM - Recent changes to this manual

Below are details of the amendments that were published on 9 July 2004 (see the update index for all updates).

SectionTitle and details of update
TSEM1006Legal Terms used in TSEM – new section
TSEM1705IR Trusts policy on trust document - amended
TSEM1710Unrequested trust deed – new trust – amended
TSEM1713Requesting Trust Deeds – new section
TSEM1715Trust deed that you have requested. – amended
TSEN1720Commenting on trust deed - amended
TSEM1810Receiving a supplementary deed – section removed
TSEM1815An introduction to Trusts Deed of variation or family arrangement – amended
TSEM3105Trust income and gains: The charge on trustees: Tax rates for trusts 2000/1 2001/2 2002/3 – amended.
TSEM3200Trust income and gains: UK life assurance gain chargeable on trustees - amended.
TSEM3855Trust Income and gains: enquiry into income received from a trust – amended.
TSEM3870Trust Income and Gains: enquiry into income received from an estate – heading and section amended.
TSEM5350Summary for FURBS resident trustees – amended
TSEM5355Summary for FURBS non resident trustees – amended.
TSEM6263Legal background to trust and estates implied or presumptive trust – amended.
TSEM7216Deceased Person: avoiding delay – section deleted.
TSEM7364Deceased Person – Form 920 – amended.
TSEM7365Form 920 issued but not received back – amended
TSEM7366Deceased Person: using form 920 information – amended.
TSEM7366aDeceased Person: using form 920 information – flow chart inserted
TSEM7376Deceased Persons: IR Trusts Edinburgh responsibilities complex cases – updated.
TSEM7391Deceased Persons – tax relief for personal representatives: how to allow relief – new section inserted.
TSEM7392Deceased Persons – Capital Gains amended.
TSEM7406Deceased Persons – Small estates: issuing returns
TSEM7407Deceased Persons – Unsolicited Return – new section
TSEM7407aDeceased Persons – Unsolicited Return – flow chart inserted
GlossaryAmended

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