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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Trusts, Settlements and Estates Manual: recent changes

Below are details of the amendments that were published on 1 August 2013 (see the update index for all updates)

Page Details of update
   
TSEM1560 to TSEM1570  The guidance on bare trusts has been expanded
TSEM1900 to TSEM1904  The guidance has been updated to reflect a recent Supreme Court decision on the ‘rule in Hastings-Bass’
TSEM3750 to TSEM3790  New pages about payments from trust capital have been added
TSEM5590 to TSEM5670  There have been minor revisions to the guidance on these pages
TSEM5700 to TSEM5765  The guidance on flat management companies has been updated
TSEM5800 Contains revisions to the guidance on Heritage Maintenance Funds
TSEM5850 to TSEM5858  There have been some updates to the guidance on these pages
TSEM5900 to TSEM5935  There have been some updates to the guidance on these pages
TSEM7600 to TSEM7692  These pages have been revised to include references to CTA2009
TSEM8255 The revised guidance provides a minor correction