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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts, Settlements & Estates Manual: recent changes

Below are details of the amendments that were published on 16 February 2011 (see the update index for all updates)

Section Details of update
   
TSEM4550 onwards This guidance has been updated primarily to reflect changes in the rules about adjustments between settlors and trustees of settlor interested trusts.