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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Tax Cases: CIR v Dewar 16 TC 84

Summary

Trustees used trust income to pay premiums on an educational policy for a minor beneficiary. The minor’s father claimed that this trust income was the beneficiary’s income, and submitted a repayment claim on her behalf.

Decision

The income was not the income of the minor.

TSEM references

TSEM8320