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Official guidance
Capital Gains Manual

CG37880P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Variation of trusts

  • CG37883 · Separate settlements: variations of trusts: under Variation of Trusts Act
  • CG37886 · Separate settlements: variations of trusts: instrument of variation of will or intestacy
  • CG37900 · Separate settlements: variations: identity of settlor
  • CG37910 · Separate settlements: appointments while estate in administration
  • CG37881 · Separate settlements: variations of trusts: by agreement
  • CG37882 · Separate settlements: variations of trusts: by agreement
  • CG37884 · Separate settlements: variations of trusts: under Variation of Trusts Act
  • CG37885 · Separate settlements: variations of trusts: under Variation of Trusts Act
  • CG37887 · Separate settlements: variations of trusts: instrument of variation of will or intestacy
  • CG37889 · Separate settlements: variations of trusts: instrument of variation of will or intestacy
  • CG37901 · Separate settlements: variations: identity of settlor
  • CG37902 · Separate settlements: variations: minor as settlor
  • CG37903 · Separate settlements: example
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Variation of trusts: Contents
  2. Separate settlements: variations of trusts: under Variation of Trusts Act

CG37885 | Separate settlements: variations of trusts: under Variation of Trusts Act

From HM Revenue & Customs · Capital Gains Manual

When a Court Order is submitted to HMRC Trusts - Bootle the reply may include advice onthe treatment of the Order for Capital Gains Tax purposes. Alternatively they may referthe case to Capital Gains Technical Group. No action should be taken in the District insuch cases until the reply is received.

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