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CG39100P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: History TCGA92/Sch4B and 4C: contents

From HM Revenue & Customs · Capital Gains Manual

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

History TCGA92/Sch4B and 4C

Contents23 entries

  1. CG39100History TCGA92/Sch4B and 4C
  2. CG39105TCGA92/Sch4B - transfers of value linked to trustee borrowing - outline
  3. CG39110TCGA92/Sch4B - applies only to non-resident settlements
  4. CG39115TCGA92/Sch4B - transfer of value
  5. CG39120Transfer creates a new asset
  6. CG39125TCGA92/Sch4B - "the material time"
  7. CG39130TCGA92/Sch4B - What is trustee borrowing?
  8. CG39135TCGA92/Sch4B - 'proceeds' of trustee borrowing
  9. CG39140TCGA92/Sch4B - transfer of value linked with trustee borrowing
  10. CG39145TCGA92/Sch4B - Application of proceeds of borrowing for normal trust purposes
  11. CG39150TCGA92/Sch4B - payment in respect of ordinary trust assets
  12. CG39155Meaning of 'ordinary trust assets'
  13. CG39160Alternative test for TCGA92/Sch4B/para6(2)(b) to apply
  14. CG39165Borrowing to acquire freehold interest let on a commercial basis
  15. CG39170TCGA92/Sch4B - discharge of a loan obligation
  16. CG39175TCGA92/Sch4B - payment of ordinary trust expenses
  17. CG39180TCGA92/Sch4B - deemed disposal of remaining chargeable assets
  18. CG39185Deemed disposal - defined terms
  19. CG39190Disposal of the whole or part of each asset?
  20. CG39195Re-acquisition cost of assets
  21. CG39200TCGA92/Sch4B - value of asset attributable to trustee borrowing - outline
  22. CG39205Value of asset attributable to trustee borrowing - detail
  23. CG39210TCGA92/Sch4B - tax charge