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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.10 Income tax and CGT for trustees

Division I5.10 Income tax and CGT for trustees

IHT, trusts and estates

Division I5.10 Income tax and CGT for trustees

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I5.1001 Introduction to taxation of trustees

I5.1002 Case law relating to taxation of trustees

I5.1003 Trustees' chargeability to income tax

I5.1004 Trustees' remuneration

I5.1005 Trust expenses

I5.1006 Distributions received by trustees on a demerger鈥攊ncome tax

I5.1007 Stock dividends received by trustees

I5.1008 Trust capital receipts taxed as income

I5.1009 Trust income arising during bankruptcy

I5.1010 Special trust tax rates

I5.1011 Dividend income received by trustees

I5.1012 Discretionary payments

I5.1015 Trustees' CGT鈥攂asic provisions

I5.1016 CGT for trustees when assets become or cease to be trust property

I5.1017 Person becoming absolutely entitled to settled property

I5.1018 Trustees' CGT reliefs and exemptions

I5.1018A Trusts鈥攂usiness asset disposal relief (BADR)

I5.1019 Trustees' CGT鈥攕eparate settlements

I5.1020 Trustees' CGT鈥攕ub-fund settlements

I5.1021 CGT on termination of an interest in settled property

I5.1022 Disposal of an interest in settled property

I5.1023 Trustees' capital losses鈥攁nti-avoidance provisions

I5.1024 Distributions received by trustees on a demerger鈥擟GT

I5.1025 Trustees' capital gains tax鈥攕ummary of disposals

I5.1030 The Trust Registration Service (TRS)

I5.1030A Registration required under other UK transparency regimes

I5.1031 Trust tax returns

I5.1032 Trustees' payment of CGT

I5.1035 Trusts with vulnerable beneficiaries鈥攐verview

I5.1036 Trusts with vulnerable beneficiaries鈥攓ualifying trusts

I5.1037 Trusts with vulnerable beneficiaries鈥攊ncome tax relief

I5.1038 Trusts with vulnerable beneficiaries鈥擟GT relief

I5.1039 Trusts with vulnerable beneficiaries鈥攅lection and claims

I5.1040 Trusts with vulnerable beneficiaries鈥攁dministrative provisions

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