TSEM3685 - Trust income and gains: relief for overseas tax: mixed trust
A mixed trust has both a discretionary interest and an interest in possession.
»Ê¹ÚÌåÓýapp trustees may claim double taxation relief in respect of overseas tax that qualifies for relief. »Ê¹ÚÌåÓýapp instructions at TSEM3655 apply to income that the beneficiary is entitled to receive. »Ê¹ÚÌåÓýapp instructions at TSEM3670 apply to the balance of the income.