CG33383 - Residence of trustees: pre 5 April 2007: general administration

The activities of an agent appointed by the trustees to manage the day to day affairs of the trust, for example, to look after the investments, should not normally have been taken into account in determining where the general administration of the trusts was carried on. However, where a trust claimed to be non-resident, the general administrative duties which would normally fall within the responsibility of trustees (as opposed to any agent appointed by them) must in fact have been ordinarily carried on outside the United Kingdom by the trustees.