top of page
CheckLists.Tax (beta)
B5: Receipt of income by a trust
See also
B2: Receipt of income
​
Attribution of income to settlor
Power to enjoy XX
A non-resident trust with a UK beneficiary may be liable to income tax.
Legislation: ITA 2007, s.812.
HMRC manuals:
Commentary: Kessler, Chapter 50;
​
​
bottom of page