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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM3200 · Capital items that are income for tax purposes

  • TSEM3201 · Introduction
  • TSEM3205 · Company buys its own shares
  • TSEM3210 · UK life assurance gains
  • TSEM3215 · UK life assurance gain trust office receives a chargeable event certificate
  • TSEM3220 · Foreign life assurance policy - gain chargeable on trustees
  • TSEM3225 · Discounted securities
  • TSEM3230 · Gilt strips
  • TSEM3235 · Futures and options
  • TSEM3240 · Foreign dividend coupons
  • TSEM3245 · Chargeable event gains in respect of Employee Share Ownership Trusts
  • TSEM3250 · Off shore income gain
  • TSEM3255 · Premiums treated as rent
  • TSEM3260 · Profit on sale of certificate of deposit
  • TSEM3265 · Gains on transactions in land
  • TSEM3270 · Trust income: stock (scrip) dividend
  • TSEM3275 · Trust income: enhanced stock (scrip) dividend
  • TSEM3280 · Trust income and gains: loans written off ICTA88/S421
  • TSEM3285 · Trust income and gains: - annuitant refunds tax
  • TSEM3290 · Trustees: Capital Gains Tax
  1. Trust Income and Gains: Table of contents
  2. Capital items that are income for tax purposes: contents

TSEM3200 | Capital items that are income for tax purposes: contents

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Contents19 entries

  1. TSEM3201Capital items that are income for tax purposes: Introduction
  2. TSEM3205Capital items that are income for tax purposes: company buys its own shares
  3. TSEM3210Capital items that are income for tax purposes: UK life assurance gains
  4. TSEM3215Capital items that are income for tax purposes: UK life assurance gain trust office receives a chargeable event certificate
  5. TSEM3220Capital items that are income for tax purposes: foreign life assurance policy - gain chargeable on trustees
  6. TSEM3225Capital items that are income for tax purposes: discounted securities
  7. TSEM3230Capital items that are income for tax purposes: gilt strips
  8. TSEM3235Capital items that are income for tax purposes: futures and options
  9. TSEM3240Capital items that are income for tax purposes: foreign dividend coupons
  10. TSEM3245Capital items that are income for tax purposes: chargeable event gains in respect of Employee Share Ownership Trusts
  11. TSEM3250Capital items that are income for tax purposes: off shore income gain
  12. TSEM3255Capital items that are income for tax purposes: premiums treated as rent
  13. TSEM3260Capital items that are income for tax purposes: profit on sale of certificate of deposit
  14. TSEM3265Capital items that are income for tax purposes: gains on transactions in land
  15. TSEM3270Capital items that are income for tax purposes: Trust income: stock (scrip) dividend
  16. TSEM3275Capital items that are income for tax purposes: Trust income: enhanced stock (scrip) dividend
  17. TSEM3280Capital items that are income for tax purposes: Trust income and gains: loans written off ICTA88/S421
  18. TSEM3285Capital items that are income for tax purposes: Trust income and gains: - annuitant refunds tax
  19. TSEM3290Capital items that are income for tax purposes: Trustees: Capital Gains Tax
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