Trustees
Accounts, delivery of
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 or discretionary income
Accumulation of income
Accumulations and ten-year charges
Additional tax rate, deductible expenditure
Administration
Estates
Administrative powers
Annual tax on enveloped dwellings
Annuities
Annuity, interest by way of
Appeals, determination or agreement
Appointing and removing
Appointment
Deed of
Generally
Payment/contribution towards costs
Appointment, meaning of individuals
As beneficiaries
As officers
Asbestos compensation settlements
Assessments on
Attribution of gains of non-resident companies
Bankrupt's estates
Bankruptcy, power to compromise
Bare trustees, meaning
Bare, acquisition of chargeable interest
Beneficiaries occupation of dwelling-house
Beneficiary, costs of maintaining
Capital gains tax
Actual disposals
Annual exempt amount
Annual exemption
Attribution of gains of non-resident companies
Bare trustees
Change of trustees
Charge to tax
Deemed disposals generally
Deemed disposals, beneficiary becoming absolutely entitled
Disposals generally
Double tax treaty exemption
Enterprise investment scheme deferral of capital gains
Entrepreneurs' relief
Expenses
General consideration
Generally
Gifts of business assets
Hold-over election, effect of disposal on
Hold-over relief
Indexation allowance
Information, HMRC requirements
Liability
Losses
Private residence exemption
Private residence relief
Rate
Rates of tax
Reliefs available
Replacement of business assets
Residence
Sub-fund elections
Taper relief
Termination of life interest
Termination of life interest on death
Transfers of assets chargeable to inheritance tax
Vulnerable beneficiaries
Capital gains tax and value transferred
Ceasing to be liable to UK tax
Change of
Charitable trusts
Charity, claim for repayment of tax made out of time
Civil recovery
Class 4 contributions
Class 4 contributions, exception from liability
Close company loans to participators
Company distributions
Connected persons
Corporate beneficiaries
Discretionary payments by trustees to
Trustees' expenses
Costs incurred in administration of estates and trusts
Death
Death of
Debts
Deed of appointment void
Deeply discounted securities
Deferral relief, EIS
Discretionary trusts
Generally
Hybrid trusts
Interest in possession settlements
Offshore trusts
Delegation, powers of
Deposit-takers deduction of tax at source
Depreciatory transaction by
Development land tax, disposal of land
Generally
Sports club
Disabled person's trusts, transfer of securities
Disabled persons, annual exemption
Discretionary payments
Calculation of tax pool
Charge to tax
Effect of
Employment income
Generally
Grossing up
Payment of tax
Relief for trustees
Statement about deduction of tax
Discretionary trusts
Payments under
Rate of tax
Stock dividends
Disposals
Actual disposals
Attribution of gains of non-resident companies
Beneficiary becoming absolutely entitled
Deemed disposals generally
Generally
Hold-over elections, effect on
Losses
Sub-fund elections
Transfers to a separate settlement
Distributed income
Domicile
Double taxation agreements
Dual resident
Attribution of gains to beneficiaries
Attribution of gains to settlors with interest in settlement
Capital payment, meaning
Companies, payments by and to
Generally
Gifts of business assets
Information, power to obtain
Duties
Duty of care
Duty to inform beneficiaries
Earnings-related contributions, payments to be disregarded
Employee share ownership plans
Employee share ownership schemes
Employee share trusts
Employee trusts
Enhanced stock dividends received by
Enterprise management incentives
Enterprise zone property scheme
Entitlement to declarations sought
Entitlement to repayment of tax credit
Entrepreneurs' relief
Excepted settlements, delivery of accounts
Executors
Exercise of power of appointment or advancement
Expenses
Beneficiary's income
Generally
How allowable expenses are to be set against trust rate income
Non-UK resident trustees
Properly chargeable to income
Proportion attributed to trust income
Rateable apportionment
Set against trust rate income
Unused, carry-forward
Flat management companies, service charge funds and sinking funds
Gains from policies and contracts
Gains on life policies/life annuity contracts
General duty of care
General provisions
Generally
Gifts of business assets
Hastings-Bass principle
Heritage maintenance settlements
Heritage property
Hold-over relief
Inheritance tax chargeable
Transfer of business assets
In bankruptcy
Income
Income tax
Bankrupt's estates
Charge to tax
Deemed single person
Incapacitated persons, charge to tax
Infants or minors, charge to tax
Returns
Inheritance tax
Accounts, delivery of
Charging provisions
Connected persons
Depreciatory transactions
Distributions and appointments by
Generally
Hold-over relief
Limitation of liability
Limited liability
Participator in close company
Residence
Transfer of value, time of making
Insolvent's assets
Insuring property, powers to
Interest on penalties
Interest relief restriction
Interim/permanent
Assessment for interest overpayments
Representative, meaning
Interpretation
Investment powers
Investors' relief
Invoice issued by unauthorised person
Land, powers to acquire
Lasting powers of attorney
Late payment of capital gains tax, surcharge
Liability
Capital gains tax
Generally
Mineral leases and timber cropping
Liability for tax
Conditionally exempt transfers
Extent of
Generally
Intermeddling
Non-resident trustees
Pensions
Personal exemptions of beneficiaries, availability of
Liability in case of negligence
Liability to tax
Lloyd's underwriters premiums trust funds
Losses
Beneficiary absolutely entitled
Set-off against capital gains
Maintenance funds for historic buildings
Generally
Management expenses
Meaning
Mental incapacity
Migrating
Generally
Liability for tax
MIRAS
Non-resident
Accounts, delivery of
Attribution of gains to beneficiaries
Attribution of gains to settlors with interest in settlement
Beneficiaries, deposit-takers deduction of tax at source
Capital payment, meaning
Deeply discounted securities
Disposal of interests in settled property
Gains from policies and contracts
Generally
Increase in tax payable
Information, power to obtain
Inter-American Development Bank, income from
Payments by and to companies
Residence
Settled property, meaning
Settlement and settlor, meaning
Transfers between settlements
Non-resident trustees
Liability to tax
Residence
Vulnerable beneficiaries
Non-resident trusts
Occupational pension schemes, disclosure of information
Omission to exercise rights
Overview
Participators in close company
Capital, alteration of
Transfer by
Participators, attribution of gains
Penalties
Pension schemes, transfer of securities
Power to appoint under foreign discretionary settlement
Powers
Accumulation of income
Delegation
Employee trusts
Generally
Insuring property
Investment
Land acquisitions
Raise tax
Trust instrument
Trustee Act 1925 s. 31
Private residence relief
Profit sharing schemes
Generally
Property businesses
Protector, distinguished
Rate of tax (trust rate and dividend trust rate)
Accumulated or discretionary income
Expenses
First slice of trust rate income
Generally
Income charged
More than one settlement made by settlor
Other amounts to be charged
Share incentive plans
Sums paid by personal representatives
Registered pension schemes, liability as administrator
Relevant life policies
Removal of
Remuneration
Charging clause
Fixed
Generally
Settlor as trustee
Replacement of business assets
Residence
Capital gains tax
Dual resident settlements
Generally
Immigration and emigration
Inheritance tax
Year of assessment
Residence, double taxation relief
Retirement, deed of
Returns
Scottish trusts
Self-assessment
Generally
Separate property business
Settlements
Share incentive plans
General duties
Notice of awards of shares
Other powers
Records
Tax liabilities
Shareholding in employee trust
Significant influence and control
Single and distinct person, treated as
Stamp duty land tax liability
Sub-fund elections
Sub-funds
Sub-underwriting transactions, charge to tax
Submission of return
Surcharges
Tainted charitable donations
Taper relief
Tax pool
Termination of life interest
Generally
Hold-over relief
On death
Part of settled property
Trading
Transactions set aside under Hastings-Bass rule
Transfer of securities, accrued income profits
Foreign trustees, interest on securities involving losses
Owner becoming entitled to securities as
Transfers by or to
Treatment as settlement income
Transfers of value linked with trustee borrowing
Trust income
Trust instrument
UK resident, trust income from foreign investments
Unauthorised unit trusts
Deduction of tax at source
Generally
Unmarried minor