Income Beneficiary's receipts

I am dealing with a trust in which there is a commercial woodland, which I would expect to be outside the scope of income tax.

In the usual course of events there is normally an annual expense, and the only receipts are periodic when felling occurs. I have always treated expenses as being not allowable, for tax purposes, including trust management expenses.

However, TSEM8790 suggests that woodlands expenses may fall to be trust management expenses properly chargeable to income on normal lines, even though any related income may not be taxable. It also states that woodland expenses may be chargeable to income if they are related to the income beneficiary’s receipts. Trust law on the subject of which receipts belong to income is very complex. There are principles about who is entitled to various woodlands receipts - whether it is “timber” and son on, and whether the income beneficiary is “impeachable for waste”.

Has anyone treated a woodland expense as a trust management expense and if so in what circumstances does it apply?