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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

TSEM9000 - Ownership and income tax: contents

  1. TSEM9005
    Introduction
  2. TSEM9100
    Legal background - ownership
  3. TSEM9200
    Legal background - joint ownership
  4. TSEM9300
    Income tax principles
  5. TSEM9400
    Income tax claims
  6. TSEM9500
    Express trust
  7. TSEM9600
    Implied trust - resulting
  8. TSEM9700
    Implied trust - constructive
  9. TSEM9800
    Jointly held property - married couples and civil partners
  10. TSEM9900
    Specific types of property
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