TSEM8750 - Trust management expenses: allowable expenses: specific items: personal expenses of beneficiary
A trustee may pay expenses that are the personal liability of a beneficiary. For example, a beneficiary may occupy a property belonging to the trust. The trustees could pay items that are the occupier's responsibility, as opposed to the owner바카라 사이트™s (trustees바카라 사이트™) responsibility. This might include gas, electricity and telephone bills, rates or Council tax (including business rate if appropriate).
Such expenses are not the trustees바카라 사이트™ and so are not allowable as TMEs for trustees of accumulation/discretionary trusts or beneficiaries of IIP trusts.
Treatment of payment of personal expenses - taxation of beneficiary
See TSEM3786-3787.