Introduction

Technical specialists based in Bootle and Edinburgh are part of Trusts Technical. They advise on the issues covered by the TSEM. Their subject areas are:

UK resident trusts and Income Tax

non-resident trusts

the settlements legislation

deceased estates administration periods

beneficial ownership and Income Tax

For a full list of subjects see below.

Specialists in Trusts Technical do not advise on Capital Gains Tax for UK resident trusts or on Inheritance Tax (IHT). Refer any doubt, difficulty or dispute on other taxation points (for example trade profits, property income or chargeable gains) to the relevant specialist office for advice.

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