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Non-Resident Trusts and Foreign Estates

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  • Non-Resident Trusts
    These pages give a non-statutory outline of the UK tax liabilities that may arise in respect of income and gains arising to trustees operating abroad.

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  • Beneficiaries of Foreign Trusts
    Foreign trusts are either 'Baker' types or 'Garland' types. These classifications are based on the cases of Archer-Shee v Baker (11TC749) and Garland v Archer-Shee (15TC693).