SolvedTSEM4020 | Settlements legislation: transfer of assets abroad
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
These notes do not cover the transfer of assets abroad.
The appropriate legislation is in ITA/Part 13, Chapter 2.
The appropriate instructions are at INTM600000 onwards.
If the transfer of assets legislation might apply to a case, follow the guidance set out at INTM604300.