Trust income
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
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
