Trusts
Absolute (bare)
Absolutely entitled, definition of
Accrued income scheme
Accumulation
Accumulation and maintenance
Accumulation and maintenance trusts
Administration expenses
Age 18 to 25 trusts
Age 18-to-25
Age 18-to-25 trusts
Age of majority
Appointment of capital
Appointment of trustees
Asset protection
Background (legal)
Bare
Generally
Bare trusts
Beneficial interests
Beneficial owners
Beneficiaries
Bereaved minor
Bereaved minors
Generally
Capital gains tax
Bare trustees
Disabled persons
Dual residence
Employee
Generally
Nominees
Non-resident
Rates
Residence
Venture capital trusts
Vulnerable beneficiaries
Capital gains tax (overview)
Capital payments
Certainty of intention/subject matter/objects
Characteristics of
Charitable
Charitable trust, defined
Charitable trusts
Chattels
Child trust funds
Children
Choice of
Common Reporting Standard
Constructive trust
Creation
Definition
Different types
Disabled persons
Capital gains tax
Inheritance tax
Discretionary
Generally
Discretionary settlements
Documents
DOTAS
Dual residence
Dual resident
Employee share ownership trusts
Employee trusts
Employees benefit
Employees, for
Employment income provided through
Ending
Estates in administration
Excepted settlements, delivery of accounts
Excluded property trusts
Exercise of discretion
Expenses
Express trust
Family investment companies (as alternative)
Flat management companies, service charge funds and sinking funds
Flexible
For minors
For the disabled
For the most vulnerable
Fundamentals of
General application
Generally
Implied trust
Income
Income from
Income from discretionary trusts
Income tax
Income tax (overview)
Income, benefit to settlor
Inheritance tax
Accumulation and maintenance trusts
Age 18 to 25 trusts
Bereaved minors
Charitable trusts
Close company dispositions
Creation of settlement
Declaration of
Disabled persons
Distributions
Employee trusts
Failure of settlement purposes
Generally
Newspaper trusts
Occasions of charge
Protective trusts
Reversionary interests
Scotland, gifts constituting
Settled property
Ten-year charge on relevant property
Two-year discretionary trust
Variation of existing settlement
Works of art
Inheritance tax (overview)
Insurance policies
Inter vivos
Interest in possession
Generally
Land
Maintenance funds for historic buildings
Maintenance funds, historic buildings, works of art etc.
Meaning
Minor beneficiaries
National debt, reduction of
Newspaper trusts
Newspapers
Nil-rate band discretionary trusts
Non-discretionary
Non-resident
Chargeable gains
Exit charge
Offshore funds
Offshore trusts
Parties
Partitions
Payment of tax by beneficiary
Personal injury trusts
Power of appointment
Powers
Practical issues
Life cycle
Wills and deceased estates
Probate (to avoid)
Profit sharing schemes
Profits accruing under
Protective
Protective trusts
Protectors
Provisions
Reasons for creating
Reasons for establishing
Registration
Registration forms CIS304
Registration requirement
Requirement
Reorganisations
Repayment supplement
Resulting
Retirement schemes
Revert-to-settlor
Scots law
Scottish trusts
Service charges held on
Settled property
Settlement, definition
Settlements
Settlors
Significant influence and control
Stamp duty land tax
Charitable trusts
Generally
Nil-rate band discretionary trusts
Statutory
Table of common liabilities
Taxation of (overview)
Termination of
Transactions involving bare trusts
Transactions involving settlements
Acquisition by trustees
Consideration for exercise of power
Reallocation of trust property
Transfers of value linked with trustee borrowing
Transparency of ownership
Trustee obligations
Trustees
Trustees' annuities
Types
Accumulation and maintenance settlements
Bare trust
Charitable trusts
Constructive trust
Discretionary settlements
Estates in administration
Express trust
Implied trust
Land in trust
Protective
Resulting trust
Unit
Unit trusts
Uses of
Varying
Venture capital trusts
Vulnerable beneficiaries
Generally
Will
Will trusts