– see also Trust income

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

– see Trust income

Accumulations and ten-year charges

Additional tax rate, deductible expenditure

Administration

Estates

Administrative powers

Annuities

Annuity, interest by way of

Appeals, determination or agreement

– see Appeals

Appointing and removing

Appointment

Deed of

Generally

Payment/contribution towards costs

Appointment, meaning of individuals

As beneficiaries

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

– see also Trust income

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

Entrepreneurs' relief

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

– see Employee share ownership trusts (ESOTs); Share incentive plans (SIPs)

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

Incapacitated persons

Income

– see Trust 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

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

– see also Self-assessment

Generally

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

– see 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

– see Trust income

Trust instrument

UK resident, trust income from foreign investments

Unauthorised unit trusts

Deduction of tax at source

Generally

Unmarried minor