Absolute (bare)

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

– see also Bare trusts

Generally

Bare trusts

Beneficial interests

Beneficial owners

Beneficiaries

– see 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 gains tax rate

Capital payments

Certainty of intention/subject matter/objects

Characteristics of

Charitable

Charitable trust, defined

Charitable trusts

Charities relief

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

– see Employee share trusts; Employee share ownership trusts (ESOTs)

Employee trusts

Employees benefit

Employees, for

Employment income provided through

Ending

Estates in administration

Excepted settlements, delivery of accounts

Exercise of discretion

Expenses

Express trust

Flat management companies, service charge funds and sinking funds

Flexible

For minors

Fundamentals of

Generally

Implied trust

Income

– see Trust income

Income from

– see Trust income

Income from discretionary trusts

Income tax

Income tax (overview)

Income tax rate

Income, benefit to settlor

– see Settlors

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

– see 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

Power of appointment

Powers

Practical issues

Life cycle

Wills and deceased estates

Profit sharing schemes

Profits accruing under

Protective

Protective trusts

Protectors

Provisions

Reasons for creating

Reasons for establishing

Registration

Registration forms CIS304

Reorganisations

Repayment supplement

Resulting

Retirement schemes

Revert to settlor

Scots law

Scottish trusts

Service charges held on

Settled property

Settlement, definition

Settlements

– see Settlements

Settlors

– see 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

Transfers of value linked with trustee borrowing

Transparency of ownership

Trustee obligations

Trustees

– see 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

– see Unit trusts

Uses of

Varying

Venture capital trusts

Vulnerable beneficiaries

Generally

Will

Will trusts

– see Wills