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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Tax Cases: Miller (Lady) v CIR 15 TC 25

Summary

Trustees held a property for the use of the beneficiary. She lived in it ‘free of rent and taxes’. The trustees paid all outgoings of the house and the estate.

Decision

The beneficiary was assessable to surtax on

  • the amount assessable Schedules A & B (1919-20)
  • the rates that the trustees paid. The assessable amount was the rates, plus income tax thereon.

TSEM references

TSEM3786