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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 / I4.550 Discretionary interest in residue

I4.550 Discretionary interest in residue

IHT, trusts and estates

The basic amount of estate income relating to a beneficiary's discretionary interest in the residue of an estate for a tax year or accounting period is the amount of payments

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

E6.102K Statutory residence test—the definition of a 'home'

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