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

HMRC internal manual

Trusts, Settlements and Estates Manual

Tax Cases: Williams v Singer & others 7 TC 387


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.


The trustees were not assessable on the income.

TSEM references

TSEM3160, TSEM3165, TSEM3170, TSEM3185