TSEM9900 | Ownership and income tax: Specific types of property - contents

Contents46 entries

1. TSEM9905Ownership and income tax: Specific types of property - introduction
2. TSEM9910Ownership and income tax: Specific types of property: land and buildings - legal title
3. TSEM9912Ownership and income tax: Specific types of property: land and buildings - express trusts
4. TSEM9914Ownership and income tax: Specific types of property: land and buildings - implied trusts
5. TSEM9916Ownership and income tax: Specific types of property: land and buildings - joint ownership
6. TSEM9918Ownership and income tax: Specific types of property: land and buildings - taxation of rental income
7. TSEM9920Ownership and income tax: Specific types of property: land and buildings - examples
8. TSEM9921Ownership and income tax: Specific types of property: land and buildings: example 1 - legal owner not as claimed
9. TSEM9922Ownership and income tax: Specific types of property: land and buildings: example 2: sole name - valid declaration of trust
10. TSEM9923Ownership and income tax: Specific types of property: land and buildings: example 3: sole name - Settlements legislation
11. TSEM9924Ownership and income tax: Specific types of property: land and buildings: example 4: sole name: contributions by A and B - resulting trust
12. TSEM9925Ownership and income tax: Specific types of property: land and buildings: example 5: sole name: contributions by A and B but loan by B - no resulting trust
13. TSEM9926Ownership and income tax: Specific types of property: land and buildings: example 6: sole name - no resulting trust
14. TSEM9927Ownership and income tax: Specific types of property: land and buildings: example 7: sole name - taxpayer claims constructive trust
15. TSEM9928Ownership and income tax: Specific types of property: land and buildings: example 8: sole name - Settlements legislation
16. TSEM9929Ownership and income tax: Specific types of property: land and buildings: example 9: joint names of husband and wife - 50/50 rule applies
17. TSEM9930Ownership and income tax: Specific types of property: bank and building society accounts - legal and beneficial ownership
18. TSEM9932Ownership and income tax: Specific types of property: bank and building society accounts - joint ownership
19. TSEM9934Ownership and income tax: Specific types of property: bank and building society accounts - taxation of interest
20. TSEM9940Ownership and income tax: Specific types of property: bank and building society accounts: - examples
21. TSEM9941Ownership and income tax: Specific types of property: bank and building society accounts: example 1 - account for minor
22. TSEM9942Ownership and income tax: Specific types of property: bank and building society accounts: example 2 - account for minor
23. TSEM9943Ownership and income tax: Specific types of property: bank and building society accounts: example 3 - account for minor
24. TSEM9944Ownership and income tax: Specific types of property: bank and building society accounts: example 4: sole name - valid declaration of trust
25. TSEM9945Ownership and income tax: Specific types of property: bank and building society accounts: examples 5: sole name - taxpayer claims oral trust
26. TSEM9946Ownership and income tax: Specific types of property: bank and building society accounts: example 6: joint names - disabled relative
27. TSEM9947Ownership and income tax: Specific types of property: bank and building society accounts: example 6: joint names - resulting trust
28. TSEM9948Ownership and income tax: Specific types of property: bank and building society accounts: example 7: joint names - resulting trust
29. TSEM9949Ownership and income tax: Specific types of property: bank and building society accounts: example 8: joint names - resulting trust
30. TSEM9950Ownership and income tax: Specific types of property: bank and building society accounts: example 9: joint names - resulting trust
31. TSEM9951Ownership and income tax: Specific types of property: bank and building society accounts: example 10: joint names - declaration of trust
32. TSEM9952Ownership and income tax: Specific types of property: bank and building society accounts: example 11: joint names of married couple - 50/50 rule applies
33. TSEM9953Ownership and income tax: Specific types of property: bank and building society accounts: example 12: joint names of civil partners - form 17 rule applies
34. TSEM9954Ownership and income tax: Specific types of property: bank and building society accounts: example 13 - Solicitors designated client account
35. TSEM9960Ownership and income tax: Specific types of property: shares - legal and beneficial ownership
36. TSEM9962Ownership and income tax: Specific types of property: shares: legal and beneficial ownership - joint ownership
37. TSEM9964Ownership and income tax: Specific types of property: shares - taxation of dividends
38. TSEM9970Ownership and income tax: Specific types of property: shares - examples
39. TSEM9971Ownership and income tax: Specific types of property: shares: example 1: sole name - valid declaration of trust
40. TSEM9972Ownership and income tax: Specific types of property: shares: example 2: sole name - declaration of trust does not cover years in question
41. TSEM9973Ownership and income tax: Specific types of property: shares: example 3: sole name - Settlements legislation
42. TSEM9974Ownership and income tax: Specific types of property: shares: example 4: joint names of married couple - 50/50 rule does not apply
43. TSEM9975Ownership and income tax: Specific types of property: shares: example 5: joint names - siblings
44. TSEM9976Ownership and income tax: Specific types of property: shares: example 6: joint names - more than two names
45. TSEM9977Ownership and income tax: Specific types of property: shares: example 7: joint names - 50/50 rule applies
46. TSEM9978Ownership and income tax: Specific types of property: shares: example 8: joint names of civil partners - 50/50 rule applies