If the estate income is from a person's absolute1 interest or limited2 interest, that person is liable for any tax charged3 unless there is a provision that makes another person liable4.
If the estate income is from a discretionary5 interest, the person in whose favour the discretion is exercised in making the payment in question is liable for any tax charged6.
Relief is available to a person or company with an absolute interest7, limited interest or discretionary interest8 where United Kingdom income tax is borne by a foreign estate9.
A beneficiary who for a year of assessment is not resident or not
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