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 436 (TC)

Links:

Bailii

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