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HMRC internal manual

Capital Gains Manual

Disposals by trustees: expenses: fees of other professional trustees

Where the trustees include a bank or other professional trustees, fees charged by such trustees against (and received from) the trust funds may be allowed in so far as these fees fall within CG15250+ or CG33520 and are on a normal scale, that is, that are habitually charged to customers or clients at arm’s length. See, in this connection, CG33524.