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. The minor바카라 사이트™s father claimed that this trust income was the beneficiary바카라 사이트™s income, and submitted a repayment claim on her behalf.
Decision
The income was not the income of the minor.