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HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. TSEM7000
  3. TSEM7040

Tax Cases: McDougal v Smith 7 TC 134

Summary

A guardian carried on a business for a ward who was mentally incapacitated.

Decision

The profits of the business were not earned income of the ward.

TSEM references

TSEM3195

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