CG33000C - Capital Gains Manual: Trusts and Capital Gains Tax: contents

  1. CG33000SUBC
    General introduction
  2. CG33200C
    Basic terms of trust law as applied to CGT
  3. CG33500C
    Disposals by trustees
  4. CG34300C
    Bare trusts
  5. CG34700C
    Trusts where settlor can benefit
  6. CG35200C
    Tax rates and assessment and procedures
  7. CG35500C
    Trusts with vulnerable beneficiaries
  8. CG35700P
    Gifts in settlement
  9. CG36000P
    Gifts to employee trusts
  10. CG36300C
    Life interests and interests in possession
  11. CG36525P
    Changes to IHT from 22 March 2006
  12. CG37000C
    Becoming absolutely entitled: general
  13. CG37500C
    Becoming absolutely entitled: particular cases
  14. CG37800C
    Transactions creating separate settlements
  15. CG38000P
    Disposal of interests in settlements
  16. CG38200SUBC
    Non-resident trusts