a non resident co-trustee died (other trustee is UK resident) but we have only just been notified - some months outside the 6 month window set out in statute. Is that fatal to the accidental export of the trust and attendant chargeable deemed disposal for CGT - or has anyone experience of leeway being granted by HMRC or by case precedent?
The trust was created by a non resident for non uk charitable purposes relating to a hospital in Europe
Nick Dimmock