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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.11 Income tax and CGT for settlors /Administration of tax on settlors / I5.1152 Income tax administration for settlors

I5.1152 Income tax administration for settlors

IHT, trusts and estates

I5.1152 Income tax administration for settlors

Settlement income deemed to be that of the settlor (see I5.1125, I5.1130) is charged to tax as miscellaneous income¹. It is treated as the highest part of the settlor's income², unless the settlor

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B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

C1.511 Use of Mansworth v Jelley losses

I5.221 Lifetime termination of QIIP—general

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

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

D4.412 CFCs—excluded territories exemption