Tax bodies update trustee residence rules guidance

This guidance note, published jointly by the ICAEW Tax Faculty, CIOT and STEP and agreed by HMRC, was updated in August 2015 with an extended example 19 concerning individual trustees. The note was originally published in August 2010 in response to the HMRC guidance issued in 2009 on trustee residence changes in Finance Act 2006. See http://bit.ly/1V5lri9.