CG38430P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: contents

Contents27 entries

1. CG38430Administration of TCGA92/S86
2. CG38435Overview of TCGA92/S86
3. CG38440Settlement - TCGA92/S86
4. CG38445Settlor - TCGA92/S86
5. CG38450Trustees - TCGA92/S86
6. CG38455What is a qualifying settlement - TCGA92/S86?
7. CG38460What is a qualifying settlement - protected settlements
8. CG38465Does the settlor have an interest in the settlement - TCGA92/S86?
9. CG38470Who are the defined persons - TCGA92/S86?
10. CG38475Defined persons - settlements for grandchildren
11. CG38480Defined persons - future beneficiaries
12. CG38485Defined persons - corporate beneficiaries
13. CG38490Defined persons - events beyond the settlor’s control
14. CG38495Defined person - exceptions to section 86 - death or divorce
15. CG38500Meaning of “originating” - TCGA92/S86
16. CG38505Meaning of originating - property provided by companies
17. CG38510Property provided by companies - Extra-Statutory Concession D40
18. CG38515Extra-Statutory Concession D40 - example
19. CG38520Tainting - TCGA92/S86
20. CG38525Tainting - companies controlled by defined persons
21. CG38527Tainting: further points: TCGA92/S86
22. CG38530Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: Calculation of trustees’ gains - TCGA92/S86
23. CG38535The charge on the settlor - TCGA92/S86
24. CG38540Recovery of tax from trustees - TCGA92/S86
25. CG38545Double taxation relief - TCGA92/S86
26. CG38550Temporary non-residence - the problem - TCGA92/S86
27. CG38555Temporary non-residence - the solution