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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Separate settlements: variations: minor as settlor

It is considered that where a court has given consent on behalf of a minor, that minor canbe a settlor. The authority lies in Yates v Starkey, 32TC38, where it was held that aperson could be a settlor under compulsion, and Mills v CIR, 49TC367, where it was heldthat a minor with very little involvement in the transactions could be the settlor becauseshe provided the property.