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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.11 Income tax and CGT for settlors /Settlor interested trusts (income tax) / I5.1129 Settlor interested trusts—income payment to beneficiary
Commentary

I5.1129 Settlor interested trusts—income payment to beneficiary


IHT, trusts and estates

Where:

  1. Ìý

    •ÌýÌýÌýÌý a settlor is charged to income tax in respect of the income arising to the trustees of a settlement (whether of the current year or an earlier year), and

  2. Ìý

    •ÌýÌýÌýÌý a discretionary annual payment is made to a beneficiary out of the income charged on the settlor1

the

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