SolvedCrossheading Capital gains tax: gifts and trusts
From legislation.gov.uk
Contents
- Section 90 Restriction of gifts relief.
- Section 91 Disposal of interest in settled property: deemed disposal of underlying assets.
- Section 92 Transfers of value by trustees linked with trustee borrowing.
- Section 93 Restriction on set-off of trust losses.
- Section 94 Attribution to trustees of gains of non-resident companies.
- Section 95 Disposal of interest in non-resident settlement.
- Section 96 Payments by trustees to non-resident companies.