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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.12 Income tax and CGT for non-resident settlements /Transfers between settlements and transfers of value linked with trustee borrowing / I5.1255 Transfers between settlements and transfers of value linked with trustee borrowing—introduction
Commentary

I5.1255 Transfers between settlements and transfers of value linked with trustee borrowing—introduction

IHT, trusts and estates

I5.1255 Transfers between settlements and transfers of value linked with trustee borrowing—introduction

The gains of non-resident or migrating trustees may, in certain circumstances, be matched with capital payments made to beneficiaries1 (see I5.1240), whether received directly or indirectly from

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