Trusts, Settlements and Estates Manual
Online version of the Trusts, Settlements and Estates Manual (TSEM1000) published by HM Revenue & Customs (HMRC) on the UK government website. There is an introduction to trusts and sections providing guidance to the legislation and the legal background covering the law in England and Wales and in Scotland. There is a section on the difference types of trusts and on trusts set up for particular purposes such as employment related-trusts or heritage maintenance funds; other sections deal with trust enquires, trust income and trust management expenses.