Joint Guidance: Certainty about trustee residence?

Robert Blower and James d’Aquino assess the usefulness of STEP and HMRC guidance for practitioners ‘Prior to introduction of the updated legislation, the definitions of trustee residence for CGT and income tax were sufficiently distinct that trustees could find themselves resident for CGT but not income tax, and vice versa.’In response to widespread concern among …
This post is only available to members.

Cases Referenced