TSEM8800 – Trust management expenses: guide to specific items – table of contents

TSEM8810General
TSEM8815Apportionment
TSEM8820Accountancy costs – general
TSEM8821Accountancy costs – costs of having trust accounts prepared
TSEM8823Accountancy costs – costs of having trust accounts audited
TSEM8824Accountancy costs – costs of preparing trust tax return
TSEM8825Accountancy costs – cost of obtaining tax advice
TSEM8830Bank charges and interest
TSEM8833Depreciation
TSEM8836Cost of distributing income
TSEM8839Insurance premiums for trust assets
TSEM8842Interest
TSEM8845Interest on unpaid/overdue tax
TSEM8848Investment advice
TSEM8851Legal costs
TSEM8854Personal expenses of beneficiary
TSEM8857Premiums on life policies
TSEM8860Property costs
TSEM8863Reimbursement of expenses to trustees
TSEM8866Running costs
TSEM8869Travel and subsistence costs
TSEM8880Trustees’ fees – general
TSEM8881Trustees’ fees – Public Trustee
TSEM8882Trustees’ fees – trustees other than the Public Trustee – trust representatives’ position
TSEM8883Trustees’ fees – trustees other than the Public Trustee – HMRC’s position