SolvedTSEM4515 | Settlements legislation: certificate under TCGA/S78
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
For tax years up to and including 2007-08 TCGA/S77 treats chargeable trust gains as those of the settlor.
This can create additional tax liability on the settlor. They can recover this tax from the trustees. To do so the settlor can require a certificate specifying such gains and the tax paid.
The detail of the Capital Gains Tax rules that applied for the years to 2007-08 are no longer included in the CG manual (see CG10100 for help finding deleted guidance).