CG38430P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on settlor of non-resident settlement - TCGA92/S86

  1. CG38430
    Administration of TCGA92/S86
  2. CG38435
    Overview of TCGA92/S86
  3. CG38440
    Settlement - TCGA92/S86
  4. CG38445
    Settlor - TCGA92/S86
  5. CG38450
    Trustees - TCGA92/S86
  6. CG38455
    What is a qualifying settlement - TCGA92/S86?
  7. CG38460
    What is a qualifying settlement - protected settlements
  8. CG38465
    Does the settlor have an interest in the settlement - TCGA92/S86?
  9. CG38470
    Who are the defined persons - TCGA92/S86?
  10. CG38475
    Defined persons - settlements for grandchildren
  11. CG38480
    Defined persons - future beneficiaries
  12. CG38485
    Defined persons - corporate beneficiaries
  13. CG38490
    Defined persons - events beyond the settlor바카라 사이트™s control
  14. CG38495
    Defined person - exceptions to section 86 - death or divorce
  15. CG38500
    Meaning of 바카라 사이트śoriginating바카라 사이트ť - TCGA92/S86
  16. CG38505
    Meaning of originating 바카라 사이트“ property provided by companies
  17. CG38510
    Property provided by companies 바카라 사이트“ Extra-Statutory Concession D40
  18. CG38515
    Extra-Statutory Concession D40 - example
  19. CG38520
    Tainting - TCGA92/S86
  20. CG38525
    Tainting - companies controlled by defined persons
  21. CG38527
    Tainting: further points: TCGA92/S86
  22. CG38530
    Calculation of trustees바카라 사이트™ gains - TCGA92/S86
  23. CG38535
    The charge on the settlor - TCGA92/S86
  24. CG38540
    Recovery of tax from trustees - TCGA92/S86
  25. CG38545
    Double taxation relief - TCGA92/S86
  26. CG38550
    Temporary non-residence 바카라 사이트“ the problem - TCGA92/S86
  27. CG38555
    Temporary non-residence 바카라 사이트“ the solution