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Official guidance
Capital Gains Manual

CG37814P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Reopening cases

  • CG37814 · Separate settlements: reopening cases
  • CG37815 · Separate settlements: reopening cases
  • CG37816 · Separate settlements: reopening cases
  • CG37817 · Separate settlements: reopening cases
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Reopening cases: Contents
  2. Separate settlements: reopening cases

CG37815 | Separate settlements: reopening cases

From HM Revenue & Customs · Capital Gains Manual

If the transaction which is claimed to have given rise to a new settlement took place before 31 March 1982 then the view taken at the time should be regarded as of little importance. If it took place after that date then a request for different treatment should be resisted unless the original view was clearly based on an error.

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