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Drummond v Collins

[1915] 6 TC 525

Case summary last updated at 23/02/2020 16:08 by the Oxbridge Notes in-house law team.

Judgement for the case Drummond v Collins

·   Payments made in pursuance of a discretion count as the income of the beneficiary to whom they are paid.
·    Sums were paid of income from an American Will Trust for the maintenance of minor grandchildren of the testator. The sums paid were advances pursuant to a clause allowing payments for suitable maintenance and education of the child to be made as the trustees in their uncontrolled discretion might think nec or advisable.
·   The assessments were affirmed by HL as being on profits or gains from foreign possessions liable to income tax.
·   Lord Lorebourne
These were not true voluntary payments: ‘they were payments in fulfillment of the testamentary disposition for the benefit of the children in the exercise of a discretion conferred by the will. They were the children’s income.’ 

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