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HMRC internal manual

Trusts, Settlements and Estates Manual

• From: HM Revenue & Customs
• Published: 2 May 2016
• Updated: 27 February 2017, see all updates

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1. Contents
2. TSEM9000
3. TSEM9005

Ownership and income tax: Introduction - contents

1. TSEM9010

   Nature and scope of the guidance
2. TSEM9050

   How to use this guidance

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