TSEM3000 - Trust Income and Gains: Table of contents

1. TSEM3010

   The charge on trustees
2. TSEM3150

   Trust income and gains
3. TSEM3200

   Capital items that are income for tax purposes
4. TSEM3300

   Trusts and accrued income scheme
5. TSEM3400

   Vulnerable beneficiaries
6. TSEM3500

   Trust income and gains - sub-fund elections
7. TSEM3600

   Tax relief claimed by trustees
8. TSEM3650

   Relief to trust beneficiary for overseas tax
9. TSEM3750

   Income of trust beneficiaries
10. TSEM3850

    Checking trust income