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Trusts & Trustees Advance Access first published online on June 5, 2007
This version published online on June 12, 2007
Trusts & Trustees, doi:10.1093/tandt/ttm032
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© The Author (2007). Published by Oxford University Press. All rights reserved.

Imminent changes to trustee residence rules

Owen Clutton*

Currently the income tax and capital gains tax rules on trustee residence are different. As part of a drive to modernize and streamline the tax rules relating to trusts, provisions were introduced in Finance Act 2006 to harmonize the different rules. These provisions take effect on 6 April 2007; trustees need to consider whether they should take action before that date in order to preserve their current residence status.

Correspondence: *Owen Clutton, Partner, City law firm, Macfarlanes.


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