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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Tax Cases: Tollemache (Lord) v CIR 11 TC 277

Summary

Trustees held a mansion in trust. They allowed a beneficiary to live there rent-free. They used trust funds to pay Schedule A, rates and surtax for the beneficiary.

Decision

The payments were the beneficiary’s income for surtax purposes.

TSEM references

TSEM3786