I5.1122 More Than One Settlor (Income Tax And CGT)

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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.11 Income tax and CGT for settlors / Circumstances when a settlor (or family member) is chargeable to income tax / I5.1122 More than one settlor (income tax and CGT)

Commentary

IHT, trusts and estates

Where a settlement has more than one settlor, each settlor is to be treated as the only settlor of a deemed separate settlement, with rules as to the property and income which is to be treated as belonging to that separate settlement¹.

In relation to a particular settlor,

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

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

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

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