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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Legal background to trusts & estates: summary of notes about the law in England & Wales

These notes cover the law in England & Wales only. Details of the law in Scotland are at TSEM6500 onwards.

These notes concentrate on the laws of property, as taxation is frequently concerned with property and any income from it. They will help you to determine

  • the nature of an item of property
  • who has legal title
  • who has any other interests relating to the asset
  • if and when the ownership changed
  • whether the property exists at all if this is in doubt.