Personal tax – guidance

Trusts and Capital Gains Tax: HS294 Self Assessment helpsheet

How UK resident trusts are treated for Capital Gains Tax.

Documents

HS294 Trusts and Capital Gains Tax (2014)

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HS294 Trusts and Capital Gains Tax (2013)

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Detail

This guide explains how UK resident trusts are treated for Capital Gains Tax. Includes settlements, bare trusts, annual exemption, and disposal by trustees.