QB 15/11: Income tax – Scenarios on tax avoidance – 2015 gives examples where trustees of a discretionary trust take into account the tax position of the beneficiaries when making decisions about distributions of beneficiary income; and finds that this is not tax avoidance. However, there are some important caveats, and the question to consider when any distribution is made is – in commercial and economic reality, have the trustees have made a distribution of income to a beneficiary?
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Matters of Trust 
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