The following Trusts and Inheritance Tax guidance note provides comprehensive and up to date tax information on Trading income

Trading income received by trustees arising from unincorporated businesses

https://synthesia-ttv-data.s3.amazonaws.com/video_data/54952d16-6c04-4fad-92bc-c3cf565a81f7/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Trading%20income%20received%20by%20trustees%20arising%20from%20unincorporated%20businesses.srt%22&AWSAccessKeyId=AKIA32NGJ5TS3ZSPLJEO&Signature=qcoqOm%2FpfdqspL7uiCfjkFFNIJk%3D&Expires=1780358695