CG38910P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Transfers between settlements - introduction: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Transfers between settlements - introduction

  1. CG38910
    Transfers between settlements - introduction
  2. CG38915
    Transfers between settlements - when section 90 does not apply
  3. CG38920
    Transfers between settlements - calculating the section 2(2)* amounts transferred
  4. CG38925
    Transfers between settlements: impact on sectionΒ 2(2)* amounts of transferee settlement
  5. CG38930
    TCGA92/S90 바카라 사이트“ all property transferred for nil consideration 바카라 사이트“ example
  6. CG38935
    TCGA92/S90 - part of settled property transferred for nil consideration 바카라 사이트“ example
  7. CG38940
    TCGA92/S90 바카라 사이트“ All settled property transferred for a consideration of market value 바카라 사이트“ example
  8. CG38945
    TCGA92/S90 바카라 사이트“ All settled property transferred for consideration less than market value 바카라 사이트“ example
  9. CG38950
    TCGA92/S90 - part of settled property transferred for consideration less than market value 바카라 사이트“ example
  10. CG38955
    TCGA92/S90 바카라 사이트“ increase in unmatched section 2(2) amounts does not affect matching in earlier years in transferee settlement 바카라 사이트“ example
  11. CG38960
    TCGA92/S90 바카라 사이트“ order of matching if capital payments made out of transferor settlement in year of transfer 바카라 사이트“ example
  12. CG38965
    Transfer of settled property before 6 April 2008: outline
  13. CG38970
    Transfer of settled property before 6 April 2008 바카라 사이트“ calculation of section 2(2) amounts
  14. CG38975
    Transfer between settlements before 6 April 2008 바카라 사이트“ transferee settlement
  15. CG38980
    Transfer between settlements before 6 April 2008 바카라 사이트“ transferor settlement:
  16. CG38985
    Calculating unmatched section 2(2) following transfer of settled property before 6 April 2008 바카라 사이트“ example
  17. CG38990
    Information powers