Non-resident trustees
Liability to income tax
Commentary –
Tax Reporter ¶148-700
;
Tax Reporter ¶352-150
Non-resident capital gains tax
Commentary –
Endacott on Furnished Holiday Lettings 11.7
Residence
Dual-resident trustees
Commentary –
Tax Reporter ¶359-250
Generally
Commentary –
Tax Reporter ¶359-225
Vulnerable beneficiaries
Commentary –
Tax Reporter ¶355-500