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 436 (TC)
Links:
Statutes:
Income and Corporation Taxes Act 1988 686, Income Tax Act 2007 479
Jurisdiction:
England and Wales
Income Tax
Updated: 19 May 2022; Ref: scu.515230