What tax events affect trusts and beneficiaries

The trust events potentially chargeable to tax can include: (1) The creation of and additions to the trust and the anniversaries of these events. (2) The arising of income and gains in the trust. (3) Income and capital distributions made to beneficiaries. (3) The vesting or divesting of beneficiaries' interests in the income and capital of the trust. (4) The appointment of trust interests by the trustees to beneficiaries or to other trusts. (5) Life events of the settlor, a beneficiary or trustee(s), including death and change of residence and; (6) The transfer of a veste...