Income tax on low-income trusts and estates: CIOT response

Published on: 19 July 2022

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Specialist Tax Regulatory Materials

Article summary

The CIOT has responded to the three key questions asked in the consultation on legislative proposals to extend an existing concession that removes trusts and estates from income tax where the only source of income is savings interest, and the tax liability is below £100.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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