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CG39250P | Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history: contents

From HM Revenue & Customs · Capital Gains Manual

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history

Contents10 entries

  1. CG39250TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history
  2. CG39255TCGA92/Sch4C - outline
  3. CG39260Schedule 4C pool
  4. CG39265Outstanding section 2(2) amounts
  5. CG39270Amount of Schedule 4B trust gains
  6. CG39275Further transfer of value in later tax year
  7. CG39280Attribution of gains to beneficiaries who receive capital payments
  8. CG39285Charge to tax
  9. CG39290Schedule 4C pool created before 6 April 2008
  10. CG39295Definition of relevant settlement