CG38570C - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement 鈥� TCGA92/S87: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on beneficiary of non-resident settlement - TCGA92/S87

  1. CG38570
    Charge on beneficiary of a non-resident administration
  2. CG38575
    Charge on beneficiary of a non-resident settlement 鈥� outline
  3. CG38580
    Settlement - TCGA92/S87
  4. CG38585
    Settlor - TCGA92/S87
  5. CG38590
    Trustees - TCGA92/S87
  6. CG38595
    Dual resident settlements - TCGA92/S87
  7. CG38600
    Migrating settlements - TCGA92/S87
  8. CG38605
    Beneficiary - TCGA92/S87
  9. CG38610
    Trustees鈥� gains 鈥� section 2(2) amount
  10. CG38615
    Trustees' gains - TCGA92/S13*
  11. CG38620
    Trustees' gains - offshore income gains
  12. CG38623
    Trustee鈥檚鈥� gains 鈥� carried interest
  13. CG38625P
    Capital Payments
  14. CG38695
    Calculating the TCGA/S87 gain
  15. CG38700P
    Matching capital payments
  16. CG38730P
    Years before 2008-09
  17. CG38780
    Charities
  18. CG38785
    The charge to Capital Gains Tax
  19. CG38790
    Double Taxation Relief
  20. CG38795
    Increase in the rate of Capital Gains Tax - TCGA92/S87
  21. CG38800
    Increase in rate of Capital Gains Tax: example
  22. CG38805P
    Non-UK domiciled beneficiaries - remittance basis
  23. CG38845P
    Paragraph 126 elections - 'rebasing'