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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 6 Beneficiaries' income from estates in administration

  • Crossheading Charge to tax on estate income
  • Crossheading Types of estate income
  • Crossheading Income charged and person liable
  • Crossheading Basic amount of estate income: general calculation rules
  • Crossheading Further provisions for calculating estate income relating to absolute interests
  • Crossheading Special rules for successive interests
  • Crossheading Relief where foreign estates have borne UK income tax
  • Crossheading General
  1. Part 5 Miscellaneous income
  2. Chapter 6 Beneficiaries' income from estates in administration

Chapter 6 Beneficiaries' income from estates in administration

From legislation.gov.uk

Contents

  1. Crossheading Charge to tax on estate income
  2. Crossheading Types of estate income
  3. Crossheading Income charged and person liable
  4. Crossheading Basic amount of estate income: general calculation rules
  5. Crossheading Further provisions for calculating estate income relating to absolute interests
  6. Crossheading Special rules for successive interests
  7. Crossheading Relief where foreign estates have borne UK income tax
  8. Crossheading General
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