A4.342 Trustees And Personal Representatives—Liability For Assessments

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Commentary

Administration and compliance

Income tax charged on income arising to trustees of a settlement may be assessed and charged on, and in the name of, any one or more of the

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

C1.106 Allowable capital losses

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

A1.810 Limitation

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

B2.472 Tax and tax-related expenditure

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