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Official guidance
Capital Gains Manual

CG33000C · Trusts and Capital Gains Tax

  • CG33000SUBC · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction
  • CG33200C · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT
  • CG33500C · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees
  • CG34300C · Bare trusts
  • CG35200C · Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures
  • CG35500C · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: contents
  • CG35700 · Gifts in settlement
  • CG36000P · Capital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts
  • CG36300C · Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession
  • CG36525P · Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006
  • CG37000C · Becoming absolutely entitled
  • CG37500C · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases
  • CG37800C · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements
  • CG38000P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements
  • CG38200SUBC · Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts
  • CG35200 · Assessment and procedures: trustees: rates
  • CG35541 · Non-resident beneficiaries: tax years 2004-05 to 2007-08
  • CG35541P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Cases of non-resident trustees and/or non-resident beneficiaries
  • CG36370 · Life interests: extension to non-life interests
  • CG37200 · Absolute entitlement: losses of trustees and other reliefs
  • CG37510 · Absolute entitlement: part of trust fund: successive events
  • CG37873 · Separate settlements: conventional use of special powers of appointment
  • CG37873P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Conventional use of special powers of appointment
  • CG37880 · Separate settlements: variations of trusts: by agreement
  • CG38695 · Calculating the TCGA/S87 gain
  1. Capital Gains Manual
  2. Trusts and Capital Gains Tax: contents

CG33000C | Trusts and Capital Gains Tax: contents

From HM Revenue & Customs · Capital Gains Manual

Contents25 entries

  1. CG33000SUBCCapital Gains Manual: Trusts and Capital Gains Tax: General introduction: contents
  2. CG33200CCapital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: contents
  3. CG33500CCapital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
  4. CG34300CTrusts and Capital Gains Tax: Bare trusts: contents
  5. CG35200CCapital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: contents
  6. CG35500CCapital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: contents
  7. CG35700Trusts and Capital Gains Tax: Gifts in settlement
  8. CG36000PCapital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts: contents
  9. CG36300CCapital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: contents
  10. CG36525PCapital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents
  11. CG37000CTrusts and Capital Gains Tax: becoming absolutely entitled: contents
  12. CG37500CCapital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: contents
  13. CG37800CCapital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: contents
  14. CG38000PCapital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
  15. CG38200SUBCCapital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: contents
  16. CG35200Assessment and procedures: trustees: rates
  17. CG35541Non-resident beneficiaries: tax years 2004-05 to 2007-08
  18. CG35541PCapital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Cases of non-resident trustees and/or non-resident beneficiaries: Contents
  19. CG36370Life interests: extension to non-life interests
  20. CG37200Absolute entitlement: losses of trustees and other reliefs
  21. CG37510Absolute entitlement: part of trust fund: successive events
  22. CG37873Separate settlements: conventional use of special powers of appointment
  23. CG37873PCapital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Conventional use of special powers of appointment: Contents
  24. CG37880Separate settlements: variations of trusts: by agreement
  25. CG38695Calculating the TCGA/S87 gain
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