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Trusts & Trustees Advance Access originally published online on March 18, 2009
Trusts & Trustees 2009 15(3):129-130; doi:10.1093/tandt/ttp015
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© The Author (2009). Published by Oxford University Press. All rights reserved.

Does draft HMRC guidance trap non-residents with a ‘permanent establishment’?

Piers Barclay*

*Piers Barclay, Partner, Macfarlanes LLP, 20 Cursitor Street, London EC4A 1LT. Tel: +020 7831 9222; Email: piers.barclay@macfarlanes.com.

The first 10% of the full text of this article appears below.

On 27 January, HMRC issued draft guidance on the permanent establishment test affecting the tax residence of trustees. HMRC asked for comments by 13 March.

Since 6 April 2007, a trustee who acts as trustee in the course of a business which it carries on in the UK ‘through a branch, agency . . . [Full Text of this Article]


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