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CG38625P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: contents

From HM Revenue & Customs · Capital Gains Manual

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on beneficiary of non-resident settlement - TCGA92/S87

Capital Payments

Contents16 entries

  1. CG38625Capital payments - TCGA92/S87
  2. CG38630Capital payments - non-cash payments
  3. CG38635Capital payments - absolute entitlement
  4. CG38640Capital payments - valuation of benefits and non-cash payments
  5. CG38645Capital payments - loans – up to 5 April 2017
  6. CG38650Capital payments - non-payment of interest – up to 5 April 2017
  7. CG38654Capital payments – loans – from 6 April 2017
  8. CG38660Capital payments - accommodation – to 5 April 2017
  9. CG38662Capital payments – making land available – from 6 April 2017
  10. CG38664Capital payments – making available moveable property – from 6 April 2017
  11. CG38665Capital Payments - Meaning of capital payment - "received from trustees"
  12. CG38670Trusts and Capital Gains Tax: non-resident trusts: charge on beneficiary of non-resident settlement – s87 TCGA 1992: capital payments: "received from the trustees" - case law
  13. CG38675Capital payment by close company controlled by trustees - TCGA92/S87
  14. CG38680Capital payment to non-resident close company controlled by UK residents
  15. CG38685Capital payment to non-resident close company not controlled by UK resident persons
  16. CG38690Close companies - definition of control and Extra-Statutory Concession D40