Readers’ forum: Anomaly?

I deal with the compliance for a number of non-resident trusts. FA 2019 has extended the capital gains tax charge on non-residents (including trusts) to all interests in UK land. When capital gains tax applies to non-residents they are entitled to claim the annual exemption (TCGA 1992 s 1K). This can also be claimed by trustees – half value in most cases full value for disabled trusts.

However what is confusing me is the special rule for the annual exemption for trusts. I’ve always understood that if more than one trust is created by the same settlor the annual exemption is divided between them (TCGA 1992 Sch 1c para 6) and I expected that this rule would also apply when the trusts are non-resident. But as far as I can see this is not the case....