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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trust management expenses: allowable expenses: specific items: legal costs

All costs incidental to the administration and protection of the trust property, including legal proceedings, are properly chargeable to capital, as they are for the benefit of all persons interested. The exception is legal costs that relate exclusively to the IIP beneficiary, which are properly chargeable to income in general trust law, and the costs of drafting resolutions effecting the distribution of income to beneficiaries.