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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: - foreign law - Baker and Garland - list of countries

## Country {#IDA1BMAF} ## State {#IDAMCMAF} ## Trust law {#IDAXDMAF}
Argentina   No Trust Law
Australia New South Wales Baker
Australia Queensland Baker
Australia South Australia Baker
Australia Victoria Baker
Australia Western Australia Baker
Australia New South Wales Baker
Bahamas   Baker
Barbados   Baker
Belgium   No Trust Law
Belize   Baker
Bahamas   Baker
Canada British Columbia Baker
Canada Nova Scotia Baker
Canada Ontario Baker
Canada Saskatchewan Baker
Canada Quebec Garland
Canada British Columbia Baker
Cayman Islands   Baker
Denmark   Garland
Egypt   Baker
Estonia   Baker
Fiji   Baker
Ghana   Baker
Gibraltar   Baker
Guernsey   Baker
Guyana   Baker
Hong Kong   Baker
Hungary   Baker
India   Garland
Ireland, Republic of   Baker
Isle of Man   Baker
Italy   No Trust Law
Japan   No Trust Law
Jersey   Baker
Kenya   Baker
Latvia   Baker
Liechtenstein   Garland
Lithuania   Baker
Luxembourg   Baker
Malaysia   Baker
Malawi   Baker
Malta   No Trust Law
Monaco   No Trust Law
Montserrat   Baker
Namibia   Garland
Netherlands   No Trust Law
New Hebrides   Baker
New Zealand   Baker
Nigeria   Baker
Norway   Garland
St Helena   Baker
St Vincent   Baker
Singapore   Baker
South Africa   Garland
South Yemen   Baker
Spain   No Trust Law
Sri Lanka   Baker
Sweden   Garland
Trinidad & Tobago   Baker
Uganda   Baker
USA New York Garland
USA Minnesota Garland
USA Montana Garland
USA North Dakota Garland
USA South Dakota Garland
USA Wisconsin Garland
USA All other states Baker
Zambia   Baker
Zimbabwe   Garland