1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

16.2Surcharge on Undistributed Income TCA97 s805 Trustees are liable to tax at the standard rate on settlement income. Where there is undistributed settlement income, there is an additional 20% s...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016