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

HMRC internal manual

Trusts, Settlements and Estates Manual

Tax Cases: Stevenson v Wishart & others 59 TC 740


Under the terms of a discretionary trust, trustees made payments for a beneficiary’s nursing home expenses out of trust capital.


The payments out of capital did not create an entitlement or right to income

TSEM references

TSEM3758, TSEM3787, TSEM5055