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  1. Home
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
27 November 2024 - See all updates
  1. Back to contents
  2. TSEM6000
  3. TSEM6230

TSEM6231 - Legal background to trusts & estates: setting up a trust: contents

  1. TSEM6232
    Definition of a trust
  2. TSEM6233
    Setting up a trust
  3. TSEM6234
    Enforcing equitable and legal interests
  4. TSEM6235
    What a trust needs
  5. TSEM6237
    Trustee's remuneration
  6. TSEM6239
    Accumulation limits
  7. TSEM6240
    Rules of perpetuity
  8. TSEM6241
    Failure of trust provisions
  9. TSEM6242
    Anti-avoidance provisions - settlements
  10. TSEM6243
    Settlor is a trustee
  11. TSEM6245
    Setting up a trust - captial gains
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