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CG38845P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Paragraph 126 elections - 'rebasing': 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

Paragraph 126 elections - ‘rebasing’

Contents13 entries

  1. CG38845Paragraph 126 elections: time limit for making election
  2. CG38850Paragraph 126 elections: how to make the election
  3. CG38855Paragraph 126 elections: when does the election apply?
  4. CG38860Paragraph 126 elections: what is the effect of the election?
  5. CG38865Basic operation of FA08/Sch7/para126 - example
  6. CG38870FA08/Sch7/para126(8) - relevant proportion is 0 - example
  7. CG38875FA08/Sch7/para126 and section 13 TCGA
  8. CG38880FA08/Sch7/para126 and section 13* gains - example
  9. CG38885FA08/Sch7/para126 and section 13 losses - example
  10. CG38890FA08/Sch7/para126 and transfers between settlements
  11. CG38895Effect of FA08/Sch7/para126 on transfers between settlements - example
  12. CG38900FA08/Sch7/para126 and transfers between settlements owning non-UK resident companies
  13. CG38905FA08/Sch7/para126 elections and transfers of non-resident close companies - example