Commentary

A4.342 Trustees and personal representatives

Administration and compliance

A4.342 Trustees and personal representatives

A4.342 Trustees and personal representatives

Income tax charged on income arising to trustees of a settlement may be assessed and charged on, and in the name of, any one or more of the trustees of the settlement for the year in which the income arises and any subsequent trustees1. Income tax charged on income arising to the personal representatives of a deceased person may be assessed and charged on, and in the name of, any one or more of the persons who, in the year in which the income arises are the personal representatives of the deceased and

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