Accrued income scheme

Bare trusts

Beneficial owner becoming trustee

Discretionary settlements

Generally

Informal parental settlements

Interest in possession settlements

Settlor-interested settlements

Transfers to and from trustees

Accumulated income

Allowable expenses

Calculation of tax

Discretionary payments, charge on trustees

Maximum payment by trustees

Minor beneficiaries

Power to accumulate

Rate of tax

Relief for first slice of trust rate income

Tax pool, calculation of

Tax pool, changes of rate

Adjustments between settlor and trustees

Amounts treated as income of settlor

Annual payments

Anti-avoidance provisions

– see also Settlors

Capital sums paid to settlor

Generally

Settlements on children

Beneficiaries

Application for benefit of

Bare trustees for minor or incapacitated person

Benefits in kind

Capital payments

Children/grandchildren of settlor

Claims

Generally

Grossing up

Nominees or bare trustees for a person sui juris

Trustee's discretion

Vulnerable beneficiaries

Beneficiaries, payments to

Capital sums deemed to be income

Accrued income scheme

Generally

Offshore trusts

Stock dividends

Transactions in land

Charged on settlor

Counted re annual allowance reduction

Discretionary payments

Allowable expenses

Calculation of tax

Discretionary payments, charge on trustees

Maximum payment by trustees

Minor beneficiaries

Power to accumulate

Rate of tax

Relief for first slice of trust rate income

Tax pool, calculation of

Tax pool, changes of rate

Discretionary trusts

Foreign dividends

Generally

Identification of settlement income and sub-fund elections

Income tax

Exemption

Foreign investments, UK resident trustee

Loss relief

Mandated to beneficiary

Other special types of trust

Rate of tax

Rates of tax

Refunds received by settlors

Reliefs

Settlor, charge on

Transfers, anti-avoidance provisions

Trustees' expenses