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CG38910P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Transfers between settlements - introduction: contents

From HM Revenue & Customs · Capital Gains Manual

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Transfers between settlements - introduction

Contents17 entries

  1. CG38910Transfers between settlements - introduction
  2. CG38915Transfers between settlements - when section 90 does not apply
  3. CG38920Transfers between settlements - calculating the section 2(2)* amounts transferred
  4. CG38925Transfers between settlements: impact on section 2(2)* amounts of transferee settlement
  5. CG38930TCGA92/S90 - all property transferred for nil consideration - example
  6. CG38935TCGA92/S90 - part of settled property transferred for nil consideration - example
  7. CG38940TCGA92/S90 - All settled property transferred for a consideration of market value - example
  8. CG38945TCGA92/S90 - All settled property transferred for consideration less than market value - example
  9. CG38950TCGA92/S90 - part of settled property transferred for consideration less than market value - example
  10. CG38955TCGA92/S90 - increase in unmatched section 2(2) amounts does not affect matching in earlier years in transferee settlement - example
  11. CG38960TCGA92/S90 - order of matching if capital payments made out of transferor settlement in year of transfer - example
  12. CG38965Transfer of settled property before 6 April 2008: outline
  13. CG38970Transfer of settled property before 6 April 2008 - calculation of section 2(2) amounts
  14. CG38975Transfer between settlements before 6 April 2008 - transferee settlement
  15. CG38980Transfer between settlements before 6 April 2008 - transferor settlement
  16. CG38985Calculating unmatched section 2(2) following transfer of settled property before 6 April 2008 - example
  17. CG38990Information powers