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  1. Home
HMRC internal manual

Capital Gains Manual

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

CG37800C - Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: contents


TRUSTS AND CAPITAL GAINS TAX

Transactions creating separate settlements

  1. CG37800P
    introduction: Contents
  2. CG37814P
    Reopening cases: Contents
  3. CG37830
    practical approach
  4. CG37850
    pre- existing settlement
  5. CG37870
    substance of the transaction
  6. CG37873P
    Conventional use of special powers of appointment: Contents
  7. CG37880P
    Variation of trusts: Contents
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