Temporarily UK-resident trusts: when the new CGT exit-charge relief may help

Temporarily UK-resident trusts: when the new CGT exit-charge relief may help

A Budget 2026 measure is designed to prevent a short trustee move to the UK from creating a capital gains exit charge when the trust leaves again. The window is narrow, and residence must be mapped be ... (to read the remainder of this article, please log in below.)

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