TSEM - Recent changes to this manual


Below are details of the amendments that were published on 27 November 2007 (see the update index for all updates).

SectionTitle and details of update
TSEM1012An introduction to trusts: types of trusts and settlements – whether a trust exists – updated
TSEM1020An introduction to trusts: anti-avoidance provisions ICTA/Part XV - is now ITTOIA Chapter 5, part 5
TSEM1620Introduction to trusts: technical specialists in HMRC Trusts – submissions – responsibilities – text amended
TSEM2110Trust enquiries – selecting a trust for enquiry – clearance on trust winding up – new section
TSEM3021Trust income and gains: the charge on trustees – the tax pool – general – new section
TSEM3022Trust income and gains: the charge on trustees – the tax pool – amounts entering – new section
TSEM3024Trust income and gains: the charge on trustees – the tax pool – credit to beneficiaries – new section
TSEM3205Trust income and gains: capital items that are income for tax purposes – company buys its own shares – updated
TSEM3210Trust income and gains capital items that are income for tax purposes – UK live assurance gains – updated
TSEM4002Settlements legislation: table of destinations – ICTA 1988 to ITTOIA – link inserted to table of destinations
TSEM4003Settlements legislation: table of origins ITTOIA to ICTA 1988 – link inserted to table of origins
TSEM4010Chapter 5 Part 5 ITTOIA & the Settlements legislation – updated
TSEM4015Effects of the Settlements legislation – updated
TSEM4200Settlements legislation: settlor retains an interest – updated
TSEM4205Settlements legislation: exceptions to the statutory definition of settlement – updated – new examples
TSEM4210Settlements legislation: Settlements – look at the whole arrangement – updated – new examples
TSEM4215Settlements legislation: partnerships – updated – new examples.
TSEM4220Settlements legislation: dividend waivers – updated
TSEM4225Dividend waiver – when Settlements legislation may apply - updated
TSEM4300Settlements legislation: settlement for minor child who is neither married nor in a civil partnership – new examples
TSEM4305Settlement for minor child who is not married or in a civil partnership – income less than £100 - updated
TSEM4310Settlements legislation: settlement for minor child who is not married or in a civil partnership – income less than £100
TSEM4320Settlements legislation: summary - application to non trust situations – updated
TSEM4350Settlements legislation summary – additional examples where settlement legislation applies – deleted
TSEM4355Settlements legislation: summary – additional examples where Settlements legislation does not apply – updated new examples
TSEM4400Settlements legislation: capital sums paid to settlor – ITTOIA/S633 – updated computation and examples
TSEM4402Settlements legislation: capital sums paid to settlor – ITTOIA/S633: submission to HMRC Trusts Head Office London – new chapter inserted
TSEM4550Settlements legislation: trustee or beneficiary entitled to share tax repayment – updated
TSEM5710Trusts for particular purposes: flat management companies – S42 Landlord and Tenant Act 1987 – updated
TSEM5752Trusts for particular purposes: flat management companies not within S42 LTA 1987 – definition of ‘relevant housing body’ – title amended
TSEM6052Legal background to trusts and estates: apportioning income – updated
TSEM7358Deceased persons: mixed residence personal representatives – updated
TSEM7360Deceased persons: beneficiaries of estates: legislation – table of origins – ITTOIA to ICTA 1988 – link been inserted to table of origins
TSEM7418Deceased persons: administration period: returns – clearance procedure – new section
TSEM GlossaryUpdated to changes made within the manual

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