Commentaries

Tax Memo


 CHAPTER 3   Income tax and trusts 

67000
Income tax in respect of settled property may be charged on:
-  trustees, in respect of the income of the settlement (¶67050+);
-  beneficiaries, in respect of income to which they are entitled under the terms of the settlement (¶67400+); or
-  settlors, in respect of certain trust income which is treated as being theirs (¶67555+).
 

 SECTION 1   Income ta...

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