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Home / Simons-Taxes /Capital gains tax /Part C1 Capital gains /Division C1.6 Foreign element of chargeable gains /Foreign element—generally / C1.607 Gains and losses of non-resident trusts
Commentary

C1.607 Gains and losses of non-resident trusts

Capital gains tax

The liability of the trustees to UK capital gains tax in respect of disposals of chargeable assets within in the trust depends on the residence status of the trust.

The residence status of the trust depends

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