Rogge and Others v Revenue and Customs: FTTTx 12 Jan 2012

Income Tax – Settlor interested trust – Trust income consisting of payments made by settlor – Whether settlor is liable to tax on trust income by virtue of s 660A Income and Corporation Taxes Act 1988 – Yes

Citations:

[2012] UKFTT 49 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 September 2022; Ref: scu.450831