SolvedTSEM7015 | Tax Cases: CIR v Dewar 16 TC 84
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Summary
Trustees used trust income to pay premiums on an educational policy for a minor beneficiary. The minor’s father claimed that this trust income was the beneficiary’s income, and submitted a repayment claim on her behalf.
Decision
The income was not the income of the minor.