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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 June 2025 - See all updates
  1. Back to contents

CG34300P - Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents

TRUSTS AND CAPITAL GAINS TAX

Bare trusts

Introduction

  1. CG34300
    Bare trusts: introduction
  2. CG34320
    Bare trusts: main principles and effects
  3. CG34380
    Bare trusts: examples
  4. CG34430
    Bare trusts: Conventional but bare trusts

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