In relation to the potential liability of trustees to CGT liabilities of a trust, an application to advance new grounds of appeal in relation to the appointment of one of the appellant trustees was allowed.  
 
The second appellant (Mrs M) signed a 'Deed of appointment and retirement' appointing her as a new trustee of a trust on 19 March 2003. On the same date, she also signed a 'Deed of indemnity' relating to the trust.  
 
Mrs M signed an 'Agency agreement' dated 26 March 2003. She also signed a 'Resolution of the trustees' 1 April 2003, which recorded her resolution, as a trustee, to establish a trust bank account in the Isle of Man and to transfer the trust fund to it. 
  
In May 2013, HM Revenue and Customs (HMRC) amended the appellants' self-assessment return for the tax year 2002/03 (under TMA 1970, s 9C) to bring into charge a capital