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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.11 Income tax and CGT for settlors /Circumstances when a settlor (or family member) is chargeable to income tax / I5.1123 Income arising under a settlement

I5.1123 Income arising under a settlement

IHT, trusts and estates

Income arising under a settlement includes any income chargeable to income tax (by deduction or otherwise), and any income which would have been so chargeable if it had been received in the UK by a person domiciled, resident (and before 2013/14, ordinarily resident,

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

B4.130 Summary of OECD guidelines on arm's length principle

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation