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Official guidance
Capital Gains Manual

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

  • CG38910 · Transfers between settlements - introduction
  • CG38915 · Transfers between settlements - when section 90 does not apply
  • CG38920 · Transfers between settlements - calculating the section 2(2)* amounts transferred
  • CG38925 · Transfers between settlements: impact on section 2(2)* amounts of transferee settlement
  • CG38930 · TCGA92/S90 - all property transferred for nil consideration - example
  • CG38935 · TCGA92/S90 - part of settled property transferred for nil consideration - example
  • CG38940 · TCGA92/S90 - All settled property transferred for a consideration of market value - example
  • CG38945 · TCGA92/S90 - All settled property transferred for consideration less than market value - example
  • CG38950 · TCGA92/S90 - part of settled property transferred for consideration less than market value - example
  • CG38955 · TCGA92/S90 - increase in unmatched section 2(2) amounts does not affect matching in earlier years in transferee settlement - example
  • CG38960 · TCGA92/S90 - order of matching if capital payments made out of transferor settlement in year of transfer - example
  • CG38965 · Transfer of settled property before 6 April 2008: outline
  • CG38970 · Transfer of settled property before 6 April 2008 - calculation of section 2(2) amounts
  • CG38975 · Transfer between settlements before 6 April 2008 - transferee settlement
  • CG38980 · Transfer between settlements before 6 April 2008 - transferor settlement
  • CG38985 · Calculating unmatched section 2(2) following transfer of settled property before 6 April 2008 - example
  • CG38990 · Information powers
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Transfers between settlements - introduction: contents
  2. Information powers

CG38990 | Information powers

From HM Revenue & Customs · Capital Gains Manual

TCGA92/S98

TCGA92/S98 allows the Commissioners to issue a notice to any person requiring delivery of particulars they think necessary for the purposes of sections 87 to 90. Contact Specialist Personal Tax PT International Compliance if you consider such a notice should be issued.

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