| TSEM3405 | Introduction to the
special tax treatment for certain trusts with a vulnerable
beneficiary |
| TSEM3410 | Guidance |
| TSEM3415 | Overview of the special
tax treatment |
| TSEM3416 | Non-resident
trustees |
| TSEM3420 | Definition of a
vulnerable person |
| TSEM3421 | Definition of a disabled
person |
| TSEM3422 | Definition of a disabled
person – receipt of DWP allowances |
| TSEM3423 | Definition of a relevant
minor |
| TSEM3425 | Non-resident vulnerable
person |
| TSEM3426 | Non-resident vulnerable
person – vulnerable person who is physically disabled |
| TSEM3430 | Definition of qualifying
trusts – disabled person |
| TSEM3431 | Definition of qualifying
trusts – trustees’ power to advance capital |
| TSEM3435 | Definition of qualifying
trusts – relevant minor |
| TSEM3436 | Definition of qualifying
trusts – relevant minor – statutory trusts |
| TSEM3437 | Definition of qualifying
trusts – relevant minor – trusts established by will or
by the CICS |
| TSEM3440 | Definition of qualifying
trusts – parts of assets |
| TSEM3450 | Vulnerable person
election |
| TSEM3451 | Vulnerable person
election – time limits |
| TSEM3452 | Vulnerable person
election – form VPE1 |
| TSEM3453 | Vulnerable person
election – receipt of form VPE1 |
| TSEM3454 | Vulnerable person
election – receipt of form VPE1 – non resident
vulnerable person who is physically disabled |
| TSEM3455 | Vulnerable person
election: details required in the election |
| TSEM3456 | Vulnerable person
election – details required in the election – effective
date |
| TSEM3457 | Vulnerable person
election – details required in the election –
declarations and signatures |
| TSEM3458 | Vulnerable person
election – details required in the election –
Board’s information powers |
| TSEM3460 | Claims to special tax
treatment |
| TSEM3461 | Claims to special tax
treatment – treatment does not apply |
| TSEM3462 | Claims to special tax
treatment – form of claim |
| TSEM3463 | Claims to special tax
treatment – claims for 2004-05 |
| TSEM3470 | Claims to special tax
treatment – computing the amount of relief |
| TSEM3471 | Claims to special tax
treatment – computing the amount of relief – income
tax |
| TSEM3472 | Claims to special tax
treatment – computing the amount of relief – income tax
– TLV2 and TLV1 |
| TSEM3473 | Claims to special tax
treatment: computing the amount of relief – income tax
– TLV2 and TLV1 – non resident vulnerable persons |
| TSEM3474 | Claims to a special tax
treatment: computing the amount of relief – income tax
– basic example |
| TSEM3475 | Claims to a special tax
treatment: computing the amount of relief – income tax
– example where the beneficiary has personal income |
| TSEM3476 | Claims to special tax
treatment: computing the amount of relief – income tax
– management expenses |
| TSEM3477 | Claims to special tax
treatment: computing the amount of relief – income tax
– management expenses example |
| TSEM3478 | Claims to special tax
treatment – computing the amount of relief – income tax
– part years |
| TSEM3479 | Claims to special tax
treatment – computing the amount of relief – income tax
– part years example |
| TSEM3480 | Enquiries |
| TSEM3481 | Enquiries – notice
of determination |
| TSEM3482 | Enquiries –
penalties |
| TSEM3483 | Enquiries –
penalties – providing incorrect information |
| TSEM3484 | Enquiries –
penalties – failure to give notice that the election is no
longer effective |
| TSEM3490 | Discretionary payments to
a beneficiary |
