INTM339520 - Double Taxation applications and claims: Applicants/claimants - Trusts: How to recognise a claim by a non-resident trust/non-resident trustees
Claimants will usually be described as 鈥楾rustees of 鈥︹�� or 鈥樷�� Trust鈥�. Sometimes the term 鈥榚state鈥� is used to apply to an entity that under UK law would be considered a trust. This will often be the case when the trust property consists of royalties, and is also commonly used in the USA.
Although a trust is an Anglo-Saxon legal concept, and thus found mainly in English speaking countries, you may encounter claims where a company in a non-English speaking country provides trustee services, for example in Switzerland.
If you receive a claim that you think may be from trustees, check the country specific pages to see if any information about trusts in that country is contained there.