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Official guidance

Capital Gains Manual

CG36525P · Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006

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CG36525 · 2006 IHT changes: introduction
CG36540 · 2006 IHT changes: IHT treatment from 22 March 2006
CG36541 · 2006 IHT changes: IHT treatment from 22 March 2006: summary of Classes
CG36542 · 2006 IHT changes: IHT treatment from 22 March 2006: qualifying interests in possession
CG36543 · 2006 IHT changes: IHT treatment from 22 March 2006: trusts for the disabled
CG36544 · 2006 IHT changes: IHT treatment from 22 March 2006: trusts for young people
CG36545 · 2006 IHT changes: IHT treatment from 22 March 2006: other trusts
CG36546 · 2006 IHT changes: CGT treatment from 22 March 2006
CG36547 · 2006 IHT changes: IHT treatment from 22 March 2006: CGT holdover relief from 6 April 2006
CG36548 · 2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers to settlements
CG36549 · 2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers from settlements
CG36550 · 2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
CG36551 · 2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
CG36552 · 2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations
CG36526 · 2006 IHT changes: treatment before 22 March 2006
CG36527 · 2006 IHT changes: CGT treatment before 22 March 2006
CG36528 · 2006 IHT changes: CGT gifts hold-over treatment before 22 March 2006
CG36529 · 2006 IHT changes: IHT treatment before 22 March 2006
CG36531 · 2006 IHT changes: IHT and CGT treatment before 22 March 2006: transfers from settlements
CG36532 · 2006 IHT changes: IHT and CGT treatment before 22 March 2006: settlements and death of person with actual or deemed interest in possession
CG36533 · 2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations

Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents
2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations

CG36533 | 2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations

From HM Revenue & Customs · Capital Gains Manual

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