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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Residence of trustees: pre 5 April 2007: general administration

TCGA92/S69 (2)

In the case of a professional trustee coming within CG33390 - CG33391, however, the general administration of the trust was treated as carried on outside the United Kingdom even though it was in fact carried on in the United Kingdom.