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Official guidance

Capital Gains Manual

CG37800P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Creation of separate settlements: introduction

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CG37800 · Separate settlements: introduction
CG37801 · Separate settlements: introduction
CG37802 · Separate settlements: introduction
CG37810 · Separate settlements: trustees as body of persons
CG37811 · Separate settlements: trustees absolutely entitled as against other
CG37812 · Separate settlements: transfer to a pre-existing settlement

Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Creation of separate settlements: introduction: Contents
Separate settlements: introduction

CG37802 | Separate settlements: introduction

From HM Revenue & Customs · Capital Gains Manual

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