Payment of income to beneficiaries

Payment of income to beneficiaries

The following Trusts and Inheritance Tax guidance note Tolley in association with Peter Gausden, Consultant Solicitor at Rowlinsons provides comprehensive and up to date tax information covering:

  • Treatment of income payments during administration
  • Income tax payable by specific legatees
  • Income tax payable by general and pecuniary legatees
  • Income tax on payments to residuary beneficiaries
  • Beneficiaries entitled to a limited interest in residue
  • Beneficiaries with a discretionary interest in residue
  • Beneficiaries entitled to an absolute interest in residue
  • Beneficiaries with successive interests
  • UK estates and foreign estates
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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