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Official guidance

Capital Gains Manual

CG34380P · Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts

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CG34390 · Bare trusts: examples: land owned by several people at once
CG34393 · Bare trusts: examples: land owned by several people at once
CG34394 · Bare trusts: examples: partnerships
CG34400 · Bare trusts: assets bought in the name of/with cash provided by another
CG34413 · Bare trusts: investment groups

Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts: contents
Bare trusts: examples: land owned by several people at once

CG34390 | Bare trusts: examples: land owned by several people at once

From HM Revenue & Customs · Capital Gains Manual

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