This event considered practical legal and taxation consequences of changing residence, including:
- establishing the residence of a trust
- changing the residence of a trust and domicile v redomicile
- changing the proper law of the trust and its administration, including issues concerning the rule against perpetuities
- CGT cost base uplift on arrival and valuation issues
- the transferor trust regime
- blind trusts - is there an attributable trust interest?
- avoiding resettlement
- characterisation of distributions received post arrival
- Sections 96B, 96C and 99B in operation
- temporary resident provisions.