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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Computations: contents

TRUSTS AND CAPITAL GAINS TAX

Trusts where settlor can benefit

Computations

  1. CG34850
    Settlor trusts: computations: returns and reliefs
  2. CG34853
    Settlor trusts: computations: losses of trustees
  3. CG34860
    Settlor trusts: computations: amount chargeable: on settlor
  4. CG34865
    Settlor trusts: computations: personal losses: 1998-99 onwards: introduction
  5. CG34866
    Settlor trusts: computations: personal losses: 2003-04 onwards
  6. CG34869
    Settlor trusts: computations: personal losses: temporary non-residents: 2003-04 onwards
  7. CG34870
    Settlor trusts: computations: personal losses: temporary non-residents: gains restricted
  8. CG34872
    Settlor trusts: computations: chargeable gains attributed from different settlements
  9. CG34873
    Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03
  10. CG34874
    Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03: example
  11. CG34875
    Settlor trusts: computations: personal losses: 1998-99 to 2002-03
  12. CG34880
    Settlor trusts: computations: settlor becoming absolutely entitled
  13. CG34881
    Settlor trusts: computations: married women settlors 88-89/89-90
  14. CG34882
    Settlor trusts: computations: example
  15. CG34890
    Settlor trusts: computations: multiple settlors
  16. CG34891
    Settlor trusts: computations: multiple settlors
  17. CG34892
    Settlor trusts: computations: multiple settlors
  18. CG34893
    Settlor trusts: computations: multiple settlors
  19. CG34894
    Settlor trusts: computations: multiple settlors
  20. CG34895
    Settlor trusts: computations: multiple settlors
  21. CG34900
    Settlor trusts: computations: Example 1
  22. CG34901
    Settlor trusts: computations: Example 2
  23. CG34910
    Settlor trusts: computations: foreign gains special cases
  24. CG34911
    Settlor trusts: computations: foreign gains special cases
  25. CG34912
    Settlor trusts: computations: double taxation relief
  26. CG34913
    Settlor trusts: computations: double taxation relief