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CG38700P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching 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

Matching capital payments

Contents17 entries

  1. CG38700Matching capital payments - other charges - order of priority
  2. CG38702Charge on beneficiary of non-resident settlement – TCGA92/S87: Introduction to new rules for 2018-19 and later years
  3. CG38703Charge on beneficiary of non-resident settlement – TCGA92/S87: Disregard of Capital Payments to non-residents for 2018-19 and later years
  4. CG38706Charge on beneficiary of non-resident settlement – TCGA92/S87: Disregard of Capital Payments to migrating beneficiary for 2018-19 and later years
  5. CG38708Charge on beneficiary of non-resident settlement – TCGA92/S87: Interaction of a Temporary period of non-residence and disregarded capital payments for 2018-19 and later years
  6. CG38711Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payment treated as received by settlor where the Close Family Member rule applies for 2018-19 and later years
  7. CG38712Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments and onward gifts rules for 2018-19 and later years
  8. CG38714Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments and onward gifts – relevant parts of payment from which onward gift derived – rules for 2018-19 and later years
  9. CG38716Charge on beneficiary of non-resident settlement – TCGA92/S87: Interaction of rules and practical considerations
  10. CG38718Charge on beneficiary of non-resident settlement – TCGA92/S87: Further Examples for 2018-19 and later years
  11. CG38719ACharge on beneficiary of non-resident settlement – TCGA92/S87: Further Examples for 2018-19 and later years Table 1
  12. CG38719BCharge on beneficiary of non-resident settlement – TCGA92/S87: Further Examples for 2018-19 and later years Table 2
  13. CG38721Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching section 87 gains - the rules for 2008-09 to 2017-18
  14. CG38722Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching in the same year - example - the rules for 2008-09 to 2017-18
  15. CG38723Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching in an earlier year - example - the rules for 2008-09 to 2017-18
  16. CG38724Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching in a later year - example - the rules for 2008-09 to 2017-18
  17. CG38725Matching in a later year - more than one year - example - the rules for 2008-09 to 2017-18