//
archives

QWBA

This tag is associated with 1 post

Favouring beneficiaries on a lower tax rate

Inland Revenue has issued a QWBA (QB 15/11) ┬áregarding whether a trustee exercising a discretion to distribute trustee income (that would be taxed at the trustee rate of 33% if retained by the trustee) to a beneficiary on a lower tax rate, a beneficiary with tax losses or a beneficiary to whom the income will … Continue reading

Categories

Archives