TSEM7015 - Tax Cases: CIR v Dewar 16 TC 84
Summary
Trustees used trust income to pay premiums on an educational policy for a minor beneficiary. »Ê¹ÚÌåÓýapp minor’s father claimed that this trust income was the beneficiary’s income, and submitted a repayment claim on her behalf.
Decision
»Ê¹ÚÌåÓýapp income was not the income of the minor.