Heritage maintenance settlements
Change of circumstances during tax year
Legislation/Regulatory –
ITA2007 s. 509
Double charge prevention
Legislation/Regulatory –
ITA2007 s. 511
HMRC Guidance –
BIM58620
Election by trustees
Legislation/Regulatory –
ITA2007 s. 508
Non-heritage purposes, charge to tax
Exemption for income treated as income of settlor
Legislation/Regulatory –
ITA2007 s. 517
HMRC Guidance –
BIM60575
Generally
Legislation/Regulatory –
ITA2007 s. 512
Income charged
Legislation/Regulatory –
ITA2007 s. 513
Persons liable
Legislation/Regulatory –
ITA2007 s. 514
Rate of tax
Legislation/Regulatory –
ITA2007 s. 515
Transfer of property between settlements
Legislation/Regulatory –
ITA2007 s. 516
Overview
Legislation/Regulatory –
ITA2007 s. 507
HMRC Guidance –
BIM58620
Sums applied for property maintenance
Legislation/Regulatory –
ITA2007 s. 510