Читать книгу 101 Ways to Save Money on Your Tax - Legally! 2022-2023 - Adrian Raftery - Страница 94

A beneficiary is a person who receives all or part of the deceased estate. There may be some tax obligations for beneficiaries, depending on the nature of any distribution they may receive. If the trust distribution consists of:

 Corpus. There is no tax payable.

 Income. Tax is payable at the beneficiary's marginal tax rate.

 Assets. There may be capital gains tax on subsequent disposal; see p. 112 and p. 134.