TSEM3400 - Trust income and gains: vulnerable beneficiaries: table of contents

  1. TSEM3405
    Introduction
  2. TSEM3410
    Guidance
  3. TSEM3415
    Overview of the special tax treatment
  4. TSEM3416
    Non-resident trustees
  5. TSEM3420
    Definition of a vulnerable person
  6. TSEM3421
    Definition of a disabled person
  7. TSEM3422
    Definition of a disabled person - receipt of DWP allowances
  8. TSEM3423
    Definition of a relevant minor
  9. TSEM3425
    Non-resident vulnerable person
  10. TSEM3426
    Non-resident vulnerable person - vulnerable person who is physically disabled
  11. TSEM3430
    Definition of qualifying trusts - disabled person
  12. TSEM3431
    Definition of qualifying trusts - trustees’ power to advance capital
  13. TSEM3435
    Definition of qualifying trusts - relevant minor
  14. TSEM3436
    Definition of qualifying trusts - relevant minor - statutory trusts
  15. TSEM3437
    Definition of qualifying trusts - relevant minor - trusts established by will or by the CICS
  16. TSEM3440
    Definition of qualifying trusts - parts of assets
  17. TSEM3450
    Vulnerable person election
  18. TSEM3451
    Vulnerable person election - time limits
  19. TSEM3452
    Vulnerable person election - form VPE1
  20. TSEM3455
    Vulnerable person election - details required in the election
  21. TSEM3456
    Vulnerable person election - details required in the election - effective date
  22. TSEM3457
    Vulnerable person election - details required in the election - declarations and signatures
  23. TSEM3458
    Vulnerable person election - details required in the election - Board’s information powers
  24. TSEM3460
    Claims to special tax treatment
  25. TSEM3461
    Claims to special tax treatment - treatment does not apply
  26. TSEM3462
    Claims to special tax treatment - form of claim
  27. TSEM3470
    Claims to special tax treatment - computing the amount of relief
  28. TSEM3471
    Claims to special tax treatment - computing the amount of relief - income tax
  29. TSEM3472
    Claims to special tax treatment - computing the amount of relief - income tax - TLV2 and TLV1
  30. TSEM3473
    Claims to special tax treatment - computing the amount of relief - income tax - TLV2 and TLV1 - non resident vulnerable persons
  31. TSEM3474
    Claims to special tax treatment - computing the amount of relief - income tax - basic example
  32. TSEM3475
    Claims to special tax treatment - computing the amount of relief - income tax - example where the beneficiary has personal income
  33. TSEM3476
    Claims to special tax treatment - computing the amount of relief - income tax - management expenses
  34. TSEM3477
    Claims to special tax treatment - computing the amount of relief - income tax - management expenses example
  35. TSEM3478
    Claims to special tax treatment - computing the amount of relief - income tax - part years
  36. TSEM3479
    Claims to special tax treatment - computing the amount of relief - income tax - part years example
  37. TSEM3480
    Enquiries
  38. TSEM3481
    Enquiries - notice of determination
  39. TSEM3482
    Enquiries - penalties
  40. TSEM3483
    Enquiries - penalties - providing incorrect information
  41. TSEM3484
    Enquiries - penalties - failure to give notice that the election is no longer effective
  42. TSEM3490
    Discretionary payments to a beneficiary