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Travers Will Trust v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx Income tax – trust – copyright royalties – direction not to distribute as income – whether accumulation of income – whether taxable at the rate applicable to trusts – Income and Corporation Taxes Act 1988, s 686 – whether taxable at the trust rate – Income Tax Act 2007, s 479 Citations: [2013] UKFTT … Continue reading Travers Will Trust v Revenue and Customs: FTTTx 14 Aug 2013