Although the tax consequences of a decision whether a beneficiary's interest is vested or contingent are of importance in determining a person's liability to tax, or his right to reliefs, the question to be determined is which beneficiary is entitled to the income of an estate or trust1. This is a question involving the law relating to trusts2. An individual's liability to tax, or right to reliefs, apart from advances towards education, maintenance or benefit3 or the statutory right of intermediate income at the age of 184 depends, as it does in considering the rights of beneficiaries among themselves,
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