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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.13 Income tax and CGT鈥攂eneficiaries of settlements

Division I5.13 Income tax and CGT鈥攂eneficiaries of settlements

IHT, trusts and estates

Division I5.13 Income tax and CGT鈥攂eneficiaries of settlements

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I5.1301 Income tax for beneficiaries generally

I5.1302 Whether interest vested or contingent

I5.1303 Beneficiary with vested interest

I5.1304 Beneficiary with contingent interest

I5.1305 Taxation of beneficiary's annuity

I5.1306 Other income payments to beneficiaries

I5.1307 Payments to beneficiary out of trust capital

I5.1308 Deductions from beneficiary's total income

I5.1309 Reliefs to beneficiaries of discretionary settlements

I5.1315 Disposal of interest in settled property

I5.1316 Beneficiary becomes absolutely entitled to settled property

I5.1317 Beneficiaries of non-resident settlements

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