Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Protector definition

What does Protector mean? A protector is a person, separate from the trustees, appointed by the settlor to supervise the trust and, if the trust deed so provides, to approve, veto or direct specified trustee decisions. The term “protector” is not generally defined by statute or settled case law in England and Wales, Scotland, Northern Ireland or Ireland; it is a descriptive label whose scope depends on the trust instrument and is common in international/offshore trust practice as well as domestic private trusts. Typical powers include requiring consent for distributions, investments, changes of trustees, adding or excluding beneficiaries, varying administrative provisions, or changing governing law...

Emigrating UK-resident trusts: legal mechanics, CGT exit charge (TCGA 1992 s 80), Panayi deferral, relief/HMRC recovery, and post-emigration UK CGT and income tax

Published by a LexisNexis Private Client expert

Practice notes

This Practice Note examines the UK tax consequences of a UK-resident trust relocating out of the UK. Guidance on the continuing taxation of trusts that are not resident in the UK is also available in the Offshore trusts—taxation subtopic.

How does a trust migrate?

For a trust to move its residence from the UK, the UK trustees would usually resign formally from office and be replaced, in their stead, by newly appointed trustees who are not UK resident. For details on replacing trustees, see the Practice Notes: Trustees—appointment of trustees and Trustees—retirement of trustees. For additional guidance on trustee residence, see the relevant Practice Note: Tax position of non-resident trusts. A trust may emigrate where the trust deed grants the trustees (or another person, eg the Protector or the settlor) an express authority to appoint non-UK resident trustees. Courts will ordinarily respect any such appointment provided it does not create detrimental outcomes for the beneficiaries. Where no express power exists in the trust deed to appoint new, non-UK resident trustees, whether the trust can emigrate is instead determined by case law...

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Paul Davies

Clarke Willmott

Paul Davies is a partner in the private client team of Clarke Willmott. He is a solicitor, a chartered tax advisor, and a member of the Society of Trust and Estate Practitioners, as well as being a chartered accountant (albeit no longer practising as such). He specialises in providing advice across the range of different tax and legal issues that face high net worth individuals, executors, and trustees.Paul's work spans all areas of private client work, including wills, trusts of all kind, inheritance tax, succession planning, probate and estate administration, and lasting powers of attorney. Paul acts as a professional trustee for a number of family trusts, and is also regularly called on to act as a professional executor....

Web page updated on 21/05/2026

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