Discretionary trusts

Life assurance premiums/investment advise fees

Case Law – Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1984] BTC 297 ; Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1983] BTC 51 ; Carver v. Duncan (H.M. Inspector of Taxes); Bosanquet v. Allen (H.M. Inspector of Taxes). [1985] BTC 248

Payments for maintenance of beneficiary

Case Law – Stevenson (H.M. Inspector of Taxes) v. Wishart and Others. [1986] BTC 58