TSEM10140 - Non-resident trusts: new non-resident trust: other entities - Anstalt, Stiftung, Foundation

If it is suggested to you that an entity such as an Anstalt, Stiftung or Foundation should be treated as a trust make a referral to CS&TD BAI Personal Tax International (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If CS&TD BAI Personal Tax Internationals advice is that the entity should be treated as a trust, BT&C Trusts may need to consider setting up an SA record, and to ensure that appropriate action is taken to enable any liabilities to United Kingdom taxation to be accounted for.