Commentary

I4.553 Relief to beneficiary of a foreign estate

IHT, trusts and estates

I4.553 Relief to beneficiary of a foreign estate

I4.553 Relief to beneficiary of a foreign estate

The personal representatives of a foreign estate are not resident in the UK and therefore not directly assessable to UK tax on income of the estate. However they may suffer tax by deduction or are deemed to have suffered tax on income treated as bearing income tax (see I4.533). In such a case, a beneficiary may be entitled to claim relief in respect of tax so suffered.

Absolute interests in residue

The income tax charged on the beneficiary for a tax year or accounting period in respect of estate income of a foreign estate is reduced

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