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

[2013] UKFTT 436 (TC)
Bailii
Income and Corporation Taxes Act 1988 686, Income Tax Act 2007 479

Income Tax

Updated: 20 November 2021; Ref: scu.515230