TSEM8200 - Trust management expenses: accumulation/discretionary trusts: contents

  1. TSEM8205
    Introduction
  2. TSEM8210
    Basic rate, etc tax
  3. TSEM8215
    Relief against the special trust rates
  4. TSEM8220
    Legislation - ITA/S484 Trustees’ expenses to be set against trustees’ trust rate income
  5. TSEM8225
    ITA/S484 -‘expenses of the trustees’
  6. TSEM8230
    Trust deed
  7. TSEM8235
    Difference between trust law and ITA/S484
  8. TSEM8240
    ITA/S484 - basis of allowance
  9. TSEM8245
    Grossing up
  10. TSEM8250
    Order of set-off
  11. TSEM8255
    Grossing up and order of set-off example
  12. TSEM8260
    Relief against the special trust rates - deemed income