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