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Official guidance

Capital Gains Manual

CG37200P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs

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CG37201 · Absolute entitlement: losses of trustees: entitlement before 16 June 1999
CG37208 · Absolute entitlement: losses of trustees: transfer of losses is mandatory
CG37210 · Absolute entitlement: losses of trustees: self assessment
CG37202 · Absolute entitlement: losses of trustees: apportionment
CG37203 · Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
CG37204 · Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
CG37205 · Absolute entitlement: losses of trustees: restriction of beneficiary's relief after 16 June 1999
CG37206 · Absolute entitlement: losses of trustees: hold-over relief
CG37207 · Absolute entitlement: losses of trustees: connected persons
CG37209 · Absolute entitlement: losses of trustees: other trustees becoming entitled
CG37230 · Absolute entitlement: charities becoming absolutely entitled
CG37240 · Losses and other reliefs: gifts hold-over
CG37250 · Absolute entitlement: principal private residence

Capital Gains Manual
Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs

CG37209 | Absolute entitlement: losses of trustees: other trustees becoming entitled

From HM Revenue & Customs · Capital Gains Manual

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