CG33384 - Residence of trustees: pre 5 April 2007: example

For 20001-01 a trust has four trustees,

• the settlor A who is resident and domiciled in the Irish Republic, and always has been,
• his brother B who is resident in the United Kingdom,
• two partners C and D in a Belfast solicitors’ office which has a trust business. Both reside in the United Kingdom.

The trustees meet regularly at the solicitors’ office to carry out their duties as trustees.

Three of the trustees reside in the United Kingdom. Therefore under the general rule in CG33370 the trustees are resident in the United Kingdom because a majority are so resident.

However, under the professional trustee test in CG33390 - CG33391, C and D are treated as non-resident, which means a majority of the trustees are non-resident.

But this would not meet the test in CG33370, because the general administration is carried out in the United Kingdom. Therefore the final words of TCGA92/S69 (2), which were added in 1969, treat the general administration as ordinarily carried on outside the United Kingdom.

Therefore the trustees meet both the tests in CG33370 and are neither resident nor ordinarily resident in the United Kingdom.