Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 654
Estate income: limited interests in residue
Section 654 sets out the three scenarios (Cases A, B and C) under which income is treated as arising in a tax year from a beneficiary's limited interest in the residue of an estate during administration.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.