Transfer made by re-transfer — bare trust transfers

Circumstances/Transactions:

A transfer made by way of re-transfer back to the transferor without any change in beneficial ownership if no person other than the transferor has had a beneficial interest in the property between the transfer to the trustee/nominee and the re-transfer.

Evidence:

1. The Digital Duties Form.
2. If the transfer is by way of re-transfer, a copy of the stamped transfer to the trustee/nominee and the stamped declaration of trust.
3. A statutory declaration by the trustee/nominee stating:
   • The capacity of the person making the declaration.
   • The names of all persons or entities including the trustee for whom the trustee acted while the trustee held the property.
   • Whether the property was held in any another capacity other than for the beneficial owner.
   • Whether the transfer involves a change in beneficial ownership.
4. If the trustee is a company, a copy of the company's financial statements since the company became a trustee.