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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Ownership and income tax: Specific types of property - contents

  1. TSEM9905
    Introduction
  2. TSEM9910
    Land and buildings - legal title
  3. TSEM9912
    Land and buildings - express trusts
  4. TSEM9914
    Land and buildings - implied trusts
  5. TSEM9916
    Land and buildings - joint ownership
  6. TSEM9918
    Land and buildings - taxation of rental income
  7. TSEM9920
    Land and buildings - examples
  8. TSEM9921
    Land and buildings - sole name - example 1
  9. TSEM9922
    Land and buildings - sole name - example 2
  10. TSEM9923
    Land and buildings - sole name - example 3
  11. TSEM9924
    Land and buildings - sole name - example 4
  12. TSEM9925
    Land and buildings - sole name - example 5
  13. TSEM9926
    Land and buildings - sole name - example 6
  14. TSEM9927
    Land and buildings - sole name - example 7
  15. TSEM9928
    Land and buildings - sole name - example 8
  16. TSEM9929
    Land and buildings - sole name - example 9
  17. TSEM9930
    Bank and building society accounts - legal and beneficial ownership
  18. TSEM9932
    Bank and building society accounts - joint ownership
  19. TSEM9934
    Bank and building society accounts - taxation of interest
  20. TSEM9940
    Bank and building society accounts - examples
  21. TSEM9941
    Bank and building society accounts - example 1
  22. TSEM9942
    Bank and building society accounts - example 2
  23. TSEM9943
    Bank and building society accounts - example 3
  24. TSEM9944
    Bank and building society accounts - sole name - example 4
  25. TSEM9945
    Bank and building society accounts - sole name - example 5
  26. TSEM9946
    Bank and building society accounts - joint name - example 6
  27. TSEM9947
    Bank and building society accounts - joint name - example 7
  28. TSEM9948
    Bank and building society accounts - joint name - example 8
  29. TSEM9949
    Bank and building society accounts - joint name - example 9
  30. TSEM9950
    Bank and building society accounts - joint name - example 10
  31. TSEM9951
    Bank and building society accounts - joint name - example 11
  32. TSEM9952
    Bank and building society accounts - joint name - example 12
  33. TSEM9953
    Bank and building society accounts - joint name - example 13
  34. TSEM9954
    Bank and building society accounts - example 14
  35. TSEM9960
    Shares - legal and beneficial ownership
  36. TSEM9962
    Shares - joint ownership
  37. TSEM9964
    Shares - taxation of dividends
  38. TSEM9970
    Shares - examples
  39. TSEM9971
    Shares - sole name - example 1
  40. TSEM9972
    Shares - sole name - example 2
  41. TSEM9973
    Shares - sole name - example 3
  42. TSEM9974
    Shares - joint name - example 4
  43. TSEM9975
    Shares - joint name - example 5
  44. TSEM9976
    Shares - joint name - example 6
  45. TSEM9977
    Shares - joint name - example 7
  46. TSEM9978
    Shares - joint name - example 8