TSEM - Recent changes to this Manual
Below are details of the amendments that were published on 31 January 2002 (see the update index for all updates).
CHAPTER 1: AN
INTRODUCTION TO TRUSTS
CHAPTER 3: TRUST
INCOME AND GAINS
CHAPTER 4:
SETTLEMENTS LEGISLATION
CHAPTER 5:
TRUSTS FOR PARTICULAR PURPOSES
CHAPTER 6: LEGAL
BACKGROUND TO TRUSTS AND ESTATES
GLOSSARY
| Section | Title and details of the update |
| CHAPTER 1: AN INTRODUCTION TO TRUSTS |
| TSM1005 | New items at TSM1031 to1035 |
| TSM1030 | Expanded text |
| TSM1031-1035 | Additional text about bare and simple trusts |
| TSM1400 | New instructions at
TSM1407 to 1409
Disaster funds are now called appeal funds |
| TSM1407-1409 | New instructions about form 41G(Trust) |
| TSM1410 | Reference to TSM1500 changed to TSM1710 |
| TSM1415 | Additional text about the role of IR Trusts - Bootle |
| TSM1420 | Change to the class of
trusts that IR Trusts - Edinburgh deal with.
More detailed description of the duties of trust offices. |
| TSM1530 | Change of name from
disaster fund to appeal fund
Details of, and links to, Appeal Fund Guidance |
| TSM1700 | New paragraphs at TSM1725 onwards |
| TSM1705-1720 | Expanded instructions for dealing with documents |
| TSM1725-1740 | New instructions for dealing with requests for advice |
| TSM1815 | Clarification of existing instruction |
|
| CHAPTER 3: TRUST INCOME AND GAINS |
| TSM3000 | Deletion of ‘management’ from entry for 3500 |
| TSM3010 | Additional entry to show rates for 2001/2002 |
| TSM3110 | Additional entry to show rates for 2001/2002 |
| TSM3200 | Correction to date.
1988 should be 1998.
Hyperlink to IR320 updated to 2000/2001 version |
| TSM3210 | Hyperlink to IR321 updated to 2000/2001 version |
| TSM3240 | Clarification of earlier instruction |
|
| CHAPTER 4: SETTLEMENTS LEGISLATION |
| TSM3500 | Re-write of chapter to expand information about expenses |
| TSM4000 | Change of heading for TSM4130 |
| TSM4120 | ICTA/S660G(1) changed to ICTA/S660G(2) |
| TSM4130 | New text following abolition of form R111 |
| TSM4155 | An update to show details for 2000-2001 |
| TSM4200 | Hyperlink to IR270 updated to 2000/2001 version |
| TSM4415 | Hyperlink to Trust Guide updated to 2000/2001 version |
|
| CHAPTER 5: TRUSTS FOR PARTICULAR PURPOSES |
| TSM4575 | Correction to final paragraph |
| TSM5055 | New instructions about CT deduction for QUESTS |
| TSM5300 | ‘IM8411’ moved to the end of sentence. |
| TSM5500 | More detailed instructions for dealing with the trusts |
| TSM5525 | More detailed instructions for dealing with the trusts |
| TSM5575 | New instruction for dealing with the trusts |
| TSM5590 | Additional paragraph at TSM5612 |
| TSM5612 | New instruction to keeping record of payments |
| TSM5765 | Change to 4th paragraph to reflect change in IM instructions |
|
| CHAPTER 6: LEGAL BACKGROUND TO TRUSTS AND ESTATES |
| TSM6281 | At 3rd bullet Im4075 changed to IM1617 |
|
| GLOSSARY |
| SSCBA | Definition of SSCBA |
| THROUGHOUT THE MANUAL | |
| Various reductions to chapter titles to make them less clumsy |
