TCGA s87 and foreign tax

Offshore Trustees own shares in an offshore company which sells at a profit real estate in a third country. That country imposes tax on the gain.
If the trust now makes a capital payment to a UK resident beneficiary, there appears to be no mechanism by which the beneficiary can enjoy relief against his s87 charge for the foreign tax paid.

Any thoughts?

David Rothenberg
Blick Rothenberg LLP

A similar query was recently raised by Terry Oliver entitled overseas trust query - there were several helpful responses
Maxine Higgins
Citroen Wells