Settlors
Adjustments between settlor and trustees
Anti-avoidance provisions
Settlor-interested settlements
As beneficiary
Beneficiary as
Benefit to settlor rules
Family company/partnerships
General provisions
Goodwill
Guidance and examples
Offshore income gains, children
Partnerships
Self-assessment returns
Spouses
Unmarried minor children of settlor
Capital gains tax
Generally
Hold-over relief
Interested settlements
Non-resident/non-domiciled
Capital sums paid to
Children/grandchildren, trust income received by
Close company loans to participators
Death of
Disposable property, meaning
Domicile
Domicile considerations
Gains on life insurance policies, life annuity contracts
Generally
Heritage maintenance funds
Heritage maintenance settlements
Identification
Transfers between settlements
Variation of wills/intestacies
Income
Income charged on
Inheritance tax
Gifts subject to reservation
Maintenance funds, payments to
Initial interest in possession
Interest in settlement
Interest retained
Liability for tax
Generally
More than one settlor
Life interest in trust fund
Losses deduction from attributed gains
Meaning
Anti-avoidance provisions
Capital gains tax
Generally
Income tax
Inheritance tax
More than one settlement
Multiple
Non-resident settlements
Non-resident trusts
Background
Charge to tax
Exceptions to charge
Grandchildren, qualifying settlements
Information powers
Interest in a settlement, meaning
Meaning of settlor
Protected settlements
Qualifying settlements
Recovery of tax, right of
Reporting requirements
Tainted settlements
Temporary non-resident settlors
Non-resident trusts, gains
Amounts subject to the charge
Avoidance of double charge
Interaction with other charges
Person ceasing to be
Personal allowable losses
Pre-1991 trusts
Proposed changes
Refunds of tax received by
Generally
HMRC certificate
Reservation of interest
Residence
Resident outside UK, exit charge
Settlor-interested settlements
Sole beneficiary, interest in possession
Transfers between settlements
Generally
Identification of settlor
Treatment as, attribution of gain
Trust registration service
Trustee as
Two or more
Variation of will or intestacy
Deceased person as settlor
Generally
Identification of