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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.4 Double taxation relief for income tax and capital gains tax /Miscellaneous provisions / E6.447 Double tax relief in respect of discretionary trusts

E6.447 Double tax relief in respect of discretionary trusts

Personal and employment tax

Special rules apply¹ where trustees of a discretionary trust make a payment in any tax year to any person as a result of exercising their discretionary powers and such

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C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test