E1.541 Interest From FOTRA Securities Held On Trust

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Income from FOTRA securities / E1.541 Interest from FOTRA securities held on trust

Commentary

Personal and employment tax

Interest from a FOTRA security held in trust is exempt, if none of the beneficiaries of the trust is UK resident for the tax year in which the interest arises¹.

The rules apply if a FOTRA security is held in trust and, apart from this

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

A1.543 Welsh GAAR

��ɫ��