HMRC have made minor updates to TSEM 4505 (also to TSEM 4510), with the description “Corrected legislation in title. Operational aspect removed”.
https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4505
Related content from Claritax Books
This substantial volume on Financial Planning with Trusts, jointly written by John Woolley and Marcia Banner, looks at a wide range of topical tax and financial planning strategies using trusts. The book includes CGT, income tax and IHT.
Examples of the topics covered include (among many others) lifetime IHT planning; family investment companies as alternatives to trusts; offshore trusts; trusts and deeds of variation; trustee investment strategies; death benefits under registered pension schemes; by-pass trusts; asset protection trusts; personal injury trusts; money laundering and the Trust Registration Service.
