TSEM10120 - Non-resident trusts: new non-resident trust: trust with no likelihood of income or gains
Where the information held indicates that the non-resident trustees have no liability to tax, see TSEM1405.
Where the information held indicates that the non-resident trustees have no liability to tax, see TSEM1405.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).