TSEM8200 - Trust management expenses: accumulation/discretionary trusts: contents

1. TSEM8205

   Introduction
2. TSEM8210

   Basic rate, etc tax
3. TSEM8215

   Relief against the special trust rates
4. TSEM8220

   Legislation - ITA/S484 Trustees’ expenses to be set against trustees’ trust rate income
5. TSEM8225

   ITA/S484 -‘expenses of the trustees’
6. TSEM8230

   Trust deed
7. TSEM8235

   Difference between trust law and ITA/S484
8. TSEM8240

   ITA/S484 - basis of allowance
9. TSEM8245

   Grossing up
10. TSEM8250

    Order of set-off
11. TSEM8255

    Grossing up and order of set-off example
12. TSEM8260

    Relief against the special trust rates - deemed income