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TSEM3760 | Trust income and gains: beneficiaries: beneficiary entitled to trust income - guidance

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

TSEM3760-TSEM3773 gives general guidance on the taxation of 'interest in possession' ('IIP') beneficiaries.

TSEM8305-TSEM8375 gives guidance on IIP beneficiaries and trust management expenses (TMEs).