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HMRC internal manual

Capital Gains Manual

Trustees: general

TCGA92/S69 (1)

A trustee is a person (aged 18 or over in England and Wales) who has an obligation to deal with property in a particular way under the terms of a trust for the benefit of particular persons, of whom he or she may be one.

The trustees of a settlement are treated as a single and continuing body of persons, although there may be changes in the persons acting as trustees. The wording of section 69(1) was slightly changed with effect from 6 April 2006. The trustees are now “treated as if they were a single person”.