TSEM - Recent changes to this guidance
Below are details of the amendments that were published on 28 October 2008 (see the update index for all updates)
| Section | Details of update |
| TSEM1610 | Where to refer questions – amended |
| TSEM1615 | Submissions – authorisation, guidance and format – amended |
| TSEM1710 | Unrequested document – new trust – amended |
| TSEM1711 | Unrequested documents – established trust – amended |
| TSEM1713 | Requesting trust deeds – amended |
| TSEM1715 | Document you have requested – amended |
| TSEM1815 | Deed of variation or family arrangement – amended |
| TSEM2105 | Selecting a trust for enquiry – amended |
| TSEM2110 | Clearance on trust winding up – new section |
| TSEM3015 | Amount of trust income chargeable – amended |
| TSEM3165 | Resident trustees with trust income from abroad: beneficiary is resident but not domiciled – amended |
| TSEM3170 | Resident trustees with trust income from abroad: beneficiary is resident but not ordinarily resident – amended |
| TSEM3185 | FOTRA securities – resident trustees – amended |
| TSEM3220 | Capital items that are income for tax purposes - foreign life assurance policy: gain chargeable on trustees – amended |
| TSEM3225 | Capital items that are income for tax purposes - discounted securities – amended |
| TSEM3235 | Capital items that are income for tax purposes – futures and options – amended |
| TSEM3240 | Capital items that are income for tax purposes – foreign dividend coupons – amended |
| TSEM3250 | Capital items that are income for tax purposes - offshore income gain – amended |
| TSEM3290 | Trustees: capital gains tax – amended |
| TSEM3355 | Accrued Income Scheme: Public Trustee's Gross Income Fund – amended |
| TSEM3405 | Introduction to the special tax treatment for certain trusts with a vulnerable beneficiary – amended |
| TSEM3410 | Guidance – amended |
| TSEM3426 | Non-resident vulnerable person – vulnerable person who is physically disabled – amended |
| TSEM3470 | Claims to special tax treatment – computing the amount of relief –amended |
| TSEM3481 | Enquiries – notice of determination –amended |
| TSEM3755A | Beneficiary receives discretionary payment from a resident trust – amended |
| TSEM3755B | Beneficiary receives discretionary payment from a resident trust – new section |
| TSEM3757 | Individual beneficiary receives discretionary income payment from a resident trust: settlor-interested trust – amended |
| TSEM3855 | General – amended |
| TSEM4005 | Introduction to the Settlements legislation – amended |
| TSEM4125 | Settlor: reciprocal arrangement – amended |
| TSEM4200 | Settlor retains an interest – amended |
| TSEM4215 | Settlements legislation: partnerships – amended |
| TSEM4225 | Dividend waiver: when Settlements legislation may apply – amended |
| TSEM4300 | Settlement for unmarried minor child: Settlements legislation – amended |
| TSEM4325 | Settlements legislation: summary – factors to look for – amended |
| TSEM4565 | Settlements legislation appeals: jurisdiction & representation – amended |
| TSEM5055 | Summary for general employee benefit trust: resident trustees - (EBT1) – amended |
| TSEM5060 | Summary for general employee benefit trust: non-resident trustees (NRT39) – amended |
| TSEM5220 | Retirement benefits schemes: and registered pension schemes – amended |
| TSEM5250 | Employer-financed retirement benefits schemes |
| TSEM5300 | Funded unapproved retirement benefits schemes (FURBS) (up to 5 April 2006) and employer-financed retirement benefits schemes (EFRBS) (from 6 April 2006) – amended |
| TSEM5325 | New EFRBS trust – amended |
| TSEM5350 | Summary for FURBS and EFBRBS: resident trustees (EBT2) – amended |
| TSEM5355 | Summary for FURBS/EFRBS: non-resident trustees (NRT40) |
| TSEM6037 | Personal representatives act on verbal instructions – amended |
| TSEM6038 | Secret or half-secret trust – amended |
| TSEM6058 | Executors and the tax office – amended |
| TSEM6115 | Administrators give assent |
| TSEM6240 | Rules of perpetuity |
| TSEM6270 | Parol trust |
| TSEM6281 | Unit trust |
| TSEM6304 | Tenant for life |
| TSEM6322 | Minor is entitled to income arising |
| TSEM6360 | Ending a bare or simple trust |
| TSEM6361 | Death of a life tenant |
| TSEM7005 | Carver v Duncan |
| TSEM7020 | CIR v Plummer |
| TSEM7023 | Cunard’s Trustees v CIR |
| TSEM7025 | Dale v CIR |
| TSEM7030 | Fry v Shiels’ Trustees |
| TSEM7040 | McDougal v Smith |
| TSEM7062 | Stevenson v Wishart & others |
| TSEM7418 | Deceased persons: administration periods - returns – clearance procedure |
| TSEM8730 | Part settlor-interested and part non-settlor - interested |
| TSEM8854 | Personal expenses of beneficiary |
| TSEM8880 | Trustees’ fees – general |
