SolvedCG37200P | Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs
From HM Revenue & Customs · Capital Gains Manual
TRUSTS AND CAPITAL GAINS TAX
Becoming absolutely entitled: general
Losses and other reliefs
Contents13 entries
- CG37201Absolute entitlement: losses of trustees: entitlement before 16 June 1999
- CG37208Absolute entitlement: losses of trustees: transfer of losses is mandatory
- CG37210Absolute entitlement: losses of trustees: self assessment
- CG37202Absolute entitlement: losses of trustees: apportionment
- CG37203Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
- CG37204Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
- CG37205Absolute entitlement: losses of trustees: restriction of beneficiary's relief after 16 June 1999
- CG37206Absolute entitlement: losses of trustees: hold-over relief
- CG37207Absolute entitlement: losses of trustees: connected persons
- CG37209Absolute entitlement: losses of trustees: other trustees becoming entitled
- CG37230Absolute entitlement: charities becoming absolutely entitled
- CG37240Losses and other reliefs: gifts hold-over
- CG37250Absolute entitlement: principal private residence