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Official guidance

Capital Gains Manual

CG37850P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction

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CG37851 · Separate settlements: form of the transaction: power in wider form
CG37852 · Separate settlements: form of the transaction: power in wider form
CG37853 · Separate settlements: form of the transaction: power in wider form
CG37854 · Separate settlements: non-exhaustive trusts and revocable trusts
CG37855 · Separate settlements: non-exhaustive trusts and revocable trusts
CG37856 · Separate settlements: preservation of powers of old settlement
CG37857 · Separate settlements: preservation of powers of old settlement

Capital Gains Manual
Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction: Contents

CG37854 | Separate settlements: non-exhaustive trusts and revocable trusts

From HM Revenue & Customs · Capital Gains Manual

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