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Home > Law > RLJ > Vol. 13 (2003) > Iss. 1

 

Abstract

The correct allocation of tax liability under a trust is determined by reference to the beneficiary’s ‘present entitlement’ to the income of the trust. It is apparent that the equitable nature of the parties’ interests, under a trust, has made the determination of tax liability difficult. In order to clarify the position, this article will outline the equitable principles referred to in case law.


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