CG37702 | Absolute entitlement: special cases: unauthorized distributions

If the breach of trust appears to be deliberate, and the deed does not provide for thebeneficiaries to indemnify the trustees in the event of any other person having a claim,then you should consult HMRC Trusts - Bootle , who will if appropriate consult CapitalGains Technical Group, before agreeing any Income Tax or Capital Gains Tax liability.