TSEM4700 - TSEM 4700 鈥� Settlements Legislation: Rules affecting non-domiciled and deemed domiciled settlors of non-resident trusts from 6 April 2025: Contents鈥€�

  1. TSEM4705
    Introduction
  2. TSEM4710
    Removal of Protected Foreign-Source Income (PFSI)
  3. TSEM4715
    Tainting
  4. TSEM4720
    Benefits
  5. TSEM4725
    Example 鈥� PFSI and the benefits charge
  6. TSEM4730
    Example 鈥� PFSI, TTI and the benefits charge
  7. TSEM4735
    Example -the benefits charge and choice of who is chargeable
  8. TSEM4740
    Example 鈥� PFSI, the benefits charge and the 4-year FIG regime
  9. TSEM4745
    Close family members
  10. TSEM4750
    Example 鈥� Close family members
  11. TSEM4755
    Onward gifts
  12. TSEM4760
    Example 鈥� Onward gifts