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Consultants inquire how to tax funds that a trustee in Jersey will deliver to them on a discretionary basis. The DGT responds that, as they do not constitute consideration or investment income, they represent a gratuity subject to Inheritance and Gift Tax.
Question posed: Taxation of the amounts to be received.
The amounts are not investment income, employment income, or income from economic activities as they do not derive from prior contributions or services. Since the delivery is based on mere discretion, it constitutes a gratuity with animus donandi. Therefore, the transaction is taxed under Inheritance and Gift Tax as an inter vivos gift. The consultants, being residents in Spain, are the taxable persons for the tax.
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