Trustees farming and income tax consequences

I had a parent and daughter farming partnership, the wife died and left all her agricultural/business property to the husband. The husband executed a DOV and now 70% of the farmland/asset/cottages etc are in a disc trust. The trust was meant to be temporary but now looks like becoming permanent. The husband is a trustee and it has been agreed that the trust assets are to be used by the daughter and father in the continuing farming partnership (with the trustee as a partner?). My question is on income tax only, not IHT/BPR.

The farm makes a trading loss but has a rental profit. When the wife was alive she made all her rental properties available to the business to use, the husband continued with this and the farm manages all the rental business. The trust as an entity does not want a share of the rent/profit, can the trustees enter into a partnership agreement such that they do not take a share? The daughter is a beneficiary, the husband is not. There will be no issues with other family members who are in the beneficial class.

Jane Lawrence
The 140 Trustee Co Ltd