Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Trusts for particular purposes: the Thalidomide Trust - background

 

The Thalidomide Trust is a charity that was set up in 1973 to support the victims ofThalidomide.

TSEM5954 explains the tax treatment of payments tobeneficiaries up to 4 August 2004.

TSEM5956 explains the tax treatment of payments tobeneficiaries from 5 August 2004.