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
HMRC Guidance – BIM58620 ; CG65447 ; CG66883 ; CG67032

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