– see also Settlor's income

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

Trustee as

Two or more

Variation of will or intestacy

Deceased person as settlor

Generally

Identification of