Absolute interests in residue

Additional assessments, time-limit

Beneficiaries' income

– see Estate income

Capital gains tax, expenses

Charge to tax on estate income

– see Estate income

Charitable companies, exemption for income from

Charitable trusts, exemption for income

Costs incurred by corporate trustees and personal representatives

Double taxation relief

Non-residents, payments to

Personal representatives


Absolute interests in

Discretionary interests

Non-resident beneficiaries

Successive interests

Trade unions, provident benefits