A Business trust wants to distribute the income made in the trust as it is more beneficial for the trust to distribute the profits rather than declaring the income in the trust (40%). The beneficiaries will only pay 18% tax rates each-due to the income being declared. Two beneficiaries of the trust are however children, being 14 years and 17 years old. The income will be filtering into their bank accounts and not to the Trustee who originally set up the Business Trust. So the Trustee has done the work creating the money and the beneficiaries will be receiving all the money...I assume the beneficiaries must register for income tax as they going to be receiving income now and must pay income tax on this...what is the min age can individuals register for income tax? Also what is stopping the trustee taking the money from the children and then the children, not paying tax on 100k annual donations allowance giving the money back to the father>?