TSEM - Recent changes to this manual

Below are details of the amendments that were published on 24 October 2006 (see the update index for all updates).

SectionTitle and details of update
TSEM1012An introduction to trusts - types of trusts and settlements – new section inserted
TSEM1016An introduction to trusts - types of trusts and settlements – whether a trust exists – new section inserted
TSEM1017An introduction to trusts – definition of settlor – new section inserted
TSEM1461An introduction to trusts – trustees’ residence for income tax and capital gains tax purposes – periods from 6 April 2007 – new section
TSEM1600An introduction to trusts – technical specialists in HMRC Trusts – table of contents – new titles inserted (previous titles deleted)
TSEM3017dTrust income and gains: standard rate band – initial standard letter to be issued when the LU signal is set – non discretionary settlements – new section inserted.
TSEM3036Trust income and gains : which trustee is chargeable – periods from 6 April 2006 – new section inserted
TSEM3195Trust income and gains: business profits – new section inserted previously TSEM3233
TSEM3197Trust income and gains: trustees receive income from an estate – new section – previously TSEM3240
TSEM3200Trust income and gains: capital items that are income for tax purposes – new section – previously TSEM3245
TSEM3205Trust income and gains: capital items that are income for tax purposes – company buys its own shares – new section
TSEM3215Trust income and gains: offshore income gain – title & text amended – previously TSEM3205
TSEM3220Trust income and gains: capital items that are income for tax purposes – foreign life assurance policy – gain chargeable on trustees – title & text amended previously TSEM3210
TSEM3225Trust income and gains: capital items that are income for tax purposes – deeply discounted securities – title & text amended previously TSEM3250
TSEM3230Trust income and gains: capital items that are income for tax purposes gilt strips – title & text amended previously TSEM3255
TSEM3235Trust income and gains: capital items that are income for tax purposes – disposal of futures and options – new section
TSEM3240Trust income and gains: capital items that are income for tax purposes – sales of foreign dividend coupons – new section
TSEM3245Trust income and gains: capital items that are income for tax purposes – chargeable event gains in respect of Employee Share Ownership Trusts – new section
TSEM3250Trust income and gains: capital items that are income for tax purposes – off shore income gain – title & text amended – previously TSEM3215
TSEM3255Trust income and gains: capital items that are income for tax purposes premiums treated as rent – title & text amended – previously TSEM3260
TSEM3260Trust income and gains: - capital items that are income for tax purposes profit on sale of certificate of deposit – title & text amended – previously TSEM 3265
TSEM3265Trust income and gains: - capital items that are income for tax purposes - gains on transactions in land – title & text amended – previously TSEM3280
TSEM3270Trust income and gains: stock (scrip) dividends – title & text amended – previously TSEM3225
TSEM3275Trust income and gains: - enhanced stock (scrip) dividends – title & text amended – previously TSEM3230
TSEM3500Trust income and gains: sub-fund elections – table of contents – new section
TSEM3505Trust income and gains: sub-fund elections – overview – new section
TSEM3510Trust income and gains: sub-fund elections – conditions for making an election – new section
TSEM3515Trust income and gains: sub-fund elections – time limits – new section
TSEM3520Trust income and gains: sub-fund elections – the election form SFE1 – new section
TSEM3525Trust income and gains: sub-fund elections – details required in the election – new section
TSEM3530Trust income and gains: sub-fund elections – receipt of form SFE1 – new section
TSEM3535Trust income and gains: sub-fund elections – interaction with a vulnerable beneficiary election – new section
TSEM3790Trust income and gains – income of trust beneficiary – discretionary payment for non resident trust – text deleted and replaced
TSEM5740Trusts for particular purposes – flat management companies – registered social landlords and other exempt landlords – text deleted and replaced.
TSEM5752Trusts for particular purposes – flat management companies – definition of ‘relevant housing body’ – new section inserted.

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