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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.12 Income tax and CGT for non-resident settlements /Residence status of trusts and trustees / I5.1201 An introduction to the residence of trustees

I5.1201 An introduction to the residence of trustees

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Residence status of trusts and trustees

I5.1201 An introduction to the residence of trustees

The liability to UK income tax and CGT of trustees of a settlement and of beneficiaries and settlors depends to a large extent on whether the trustees as a body are

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

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

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

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

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

E3.192 CGT loss relief on disposal of EIS shares