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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    30 April 2025 - See all updates
    1. Back to contents
    2. CG33000C

    CG34300C - Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents


    TRUSTS AND CAPITAL GAINS TAX

    Bare trusts

    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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