· Payments made in pursuance of a discretion count as the income of the beneficiary to whom they are paid.
this Appellant had this house under the will. It is true that the trustees had a discretion to permit him to live there or not [but]… when they permitted him to live there, then he took under the will…. Under the will he had a right to expect that the trustees should exercise their discretion. They exercised it, and, at the time when he was there, it has been his to live in. That is the principle laid down in Drummond v Collins. When the trustees in that case exercised their discretion to send over the monies, the monies came to those children under that will.