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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Tax Cases: Williams v Singer & others 7 TC 387

Summary

Trustees of a trust were resident in the UK. The beneficiary was resident abroad. The trustees held dividends in a foreign company. They mandated the income direct to the beneficiary abroad.

Decision

The trustees were not assessable on the income.

TSEM references

TSEM3160, TSEM3165, TSEM3170, TSEM3185