TSEM3400 - Trust income and gains: vulnerable beneficiaries: table of contents

1. TSEM3405

   Introduction
2. TSEM3410

   Guidance
3. TSEM3415

   Overview of the special tax treatment
4. TSEM3416

   Non-resident trustees
5. TSEM3420

   Definition of a vulnerable person
6. TSEM3421

   Definition of a disabled person
7. TSEM3422

   Definition of a disabled person - receipt of DWP allowances
8. TSEM3423

   Definition of a relevant minor
9. TSEM3425

   Non-resident vulnerable person
10. TSEM3426

    Non-resident vulnerable person - vulnerable person who is physically disabled
11. TSEM3430

    Definition of qualifying trusts - disabled person
12. TSEM3431

    Definition of qualifying trusts - trustees’ power to advance capital
13. TSEM3435

    Definition of qualifying trusts - relevant minor
14. TSEM3436

    Definition of qualifying trusts - relevant minor - statutory trusts
15. TSEM3437

    Definition of qualifying trusts - relevant minor - trusts established by will or by the CICS
16. TSEM3440

    Definition of qualifying trusts - parts of assets
17. TSEM3450

    Vulnerable person election
18. TSEM3451

    Vulnerable person election - time limits
19. TSEM3452

    Vulnerable person election - form VPE1
20. TSEM3455

    Vulnerable person election - details required in the election
21. TSEM3456

    Vulnerable person election - details required in the election - effective date
22. TSEM3457

    Vulnerable person election - details required in the election - declarations and signatures
23. TSEM3458

    Vulnerable person election - details required in the election - Board’s information powers
24. TSEM3460

    Claims to special tax treatment
25. TSEM3461

    Claims to special tax treatment - treatment does not apply
26. TSEM3462

    Claims to special tax treatment - form of claim
27. TSEM3470

    Claims to special tax treatment - computing the amount of relief
28. TSEM3471

    Claims to special tax treatment - computing the amount of relief - income tax
29. TSEM3472

    Claims to special tax treatment - computing the amount of relief - income tax - TLV2 and TLV1
30. TSEM3473

    Claims to special tax treatment - computing the amount of relief - income tax - TLV2 and TLV1 - non resident vulnerable persons
31. TSEM3474

    Claims to special tax treatment - computing the amount of relief - income tax - basic example
32. TSEM3475

    Claims to special tax treatment - computing the amount of relief - income tax - example where the beneficiary has personal income
33. TSEM3476

    Claims to special tax treatment - computing the amount of relief - income tax - management expenses
34. TSEM3477

    Claims to special tax treatment - computing the amount of relief - income tax - management expenses example
35. TSEM3478

    Claims to special tax treatment - computing the amount of relief - income tax - part years
36. TSEM3479

    Claims to special tax treatment - computing the amount of relief - income tax - part years example
37. TSEM3480

    Enquiries
38. TSEM3481

    Enquiries - notice of determination
39. TSEM3482

    Enquiries - penalties
40. TSEM3483

    Enquiries - penalties - providing incorrect information
41. TSEM3484

    Enquiries - penalties - failure to give notice that the election is no longer effective
42. TSEM3490

    Discretionary payments to a beneficiary