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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Tax Cases: Stevenson v Wishart & others 59 TC 740

Summary

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

Decision

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

TSEM references

TSEM3758, TSEM3787, TSEM5055