Capital Gains Manual

CG37200P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs

TRUSTS AND CAPITAL GAINS TAX
Becoming absolutely entitled: general
Losses and other reliefs

1. CG37200

   Absolute entitlement: losses of trustees and other reliefs
2. CG37201

   Absolute entitlement: losses of trustees: entitlement before 16 June 1999
3. CG37208

   transfer of losses is mandatory
4. CG37210

   Absolute entitlement: losses of trustees: self assessment