TSEM3423 | Trust income and gains: vulnerable beneficiaries - definition of a relevant minor
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
A relevant minor is a child under the age of 18 at least one of whose parents has died.
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
A relevant minor is a child under the age of 18 at least one of whose parents has died.