s80 TCGA 1992 - 6 month rule

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

Surely, from what you have said, your trust has been accidentally imported (not exported) and section 80 (and section 81) TCGA are not relevant?

Paul Davies
Clarke Willmott