ABSTRACT
A trustee is only assessable as a representative of a beneficiary of a trust.
If the beneficiary of the trust is subject to corporation tax, the trustee is not
assessable to income tax (TA ss 6(2), 59(4)).
A trustee is only assessable as a representative of a beneficiary of a trust.
If the beneficiary of the trust is subject to corporation tax, the trustee is not
assessable to income tax (TA ss 6(2), 59(4)).