Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 4C paragraph 10
Residence of trustees from whom capital payment received
Paragraph 10 of Schedule 4C establishes that the UK residence status of the trustees of a relevant settlement has no bearing on whether gains can be attributed to beneficiaries under the Schedule 4C rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.