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Contents

Official guidance

Capital Gains Manual

CG33000C · Trusts and Capital Gains Tax

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CG33000P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter
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

Capital Gains Manual
Trusts and Capital Gains Tax: contents

CG36370 | Life interests: extension to non-life interests

From HM Revenue & Customs · Capital Gains Manual

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