Adjustments between settlor and trustees etc.
Legislation/Regulatory –
ITTOIA2005
s. 646
Calculation
Legislation/Regulatory –
ITTOIA2005
s. 623
Capital sums paid to by trustees
Amount of available income
Legislation/Regulatory –
ITTOIA2005
s. 635
Calculation of undistributed income
Legislation/Regulatory –
ITTOIA2005
s. 636,
637
Capital sum, meaning
Legislation/Regulatory –
ITTOIA2005
s. 634
Corporate body connected with settlement
Legislation/Regulatory –
ITTOIA2005
s. 641-
643
Generally
Legislation/Regulatory –
ITTOIA2005
s. 633
Grossing-up of deemed income
Legislation/Regulatory –
ITTOIA2005
s. 640
Loan or repayment of loan
Legislation/Regulatory –
ITTOIA2005
s. 638
Loans to close company participators
Legislation/Regulatory –
ITTOIA2005
s. 639
Sums paid to settlor, meaning
Legislation/Regulatory –
ITTOIA2005
s. 634
Charge to tax
Legislation/Regulatory –
ITTOIA2005
s. 619
Discretionary annual payment
Legislation/Regulatory –
ITTOIA2005
s. 685A
Highest part of total income
Income arising under a settlement, meaning
Legislation/Regulatory –
ITTOIA2005
s. 648
Income charged
Legislation/Regulatory –
ITTOIA2005
s. 621
Person liable
Legislation/Regulatory –
ITTOIA2005
s. 622
Property or income originating from settlor
Legislation/Regulatory –
ITTOIA2005
s. 645
Relevant children
Generally
Gifts to charities
Legislation/Regulatory –
ITTOIA2005
s. 630
Offshore income gains
Legislation/Regulatory –
ITTOIA2005
s. 632
Retained and accumulated income
Legislation/Regulatory –
ITTOIA2005
s. 631
Remittance basis
Retained interests
Exceptions for certain types of income
Legislation/Regulatory –
FA2012
s. 12
;
ITTOIA2005
s. 627
Generally
Legislation/Regulatory –
ITTOIA2005
s. 624,
625
Gifts to charities
Legislation/Regulatory –
ITTOIA2005
s. 628
Outright gifts between spouses
Legislation/Regulatory –
ITTOIA2005
s. 626
Return of excess repayment of tax to trustees
Settlement, meaning
Legislation/Regulatory –
ITTOIA2005
s. 620
Settlor, meaning
Legislation/Regulatory –
ITTOIA2005
s. 620
Two or more settlors
Legislation/Regulatory –
ITTOIA2005
s. 644