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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.5 Death and other taxes /Beneficiaries and income tax / I4.545 Tax on estate income—foreign estates

I4.545 Tax on estate income—foreign estates

IHT, trusts and estates

A beneficiary is charged to income tax for a tax year, or corporation tax for an accounting period, on the basic amount of estate income applicable to the beneficiary's interest, determined by the rules applicable to the nature of the interest in the residue of the estate (see I4.546–I4.550). The amount is not grossed

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E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I7.120A BPR and excepted assets

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery