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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents

TRUSTS AND CAPITAL GAINS TAX

Changes to IHT from 22 March 2006

  1. CG36525
    2006 IHT changes: introduction
  2. CG36526
    2006 IHT changes: treatment before 22 March 2006
  3. CG36527
    2006 IHT changes: CGT treatment before 22 March 2006
  4. CG36528
    2006 IHT changes: CGT gifts hold-over treatment before 22 March 2006
  5. CG36529
    2006 IHT changes: IHT treatment before 22 March 2006
  6. CG36530
    2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
  7. CG36531
    2006 IHT changes: IHT and CGT treatment before 22 March 2006: transfers from settlements
  8. CG36532
    2006 IHT changes: IHT and CGT treatment before 22 March 2006: settlements and death of person with actual or deemed interest in possession
  9. CG36533
    2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations
  10. CG36540
    2006 IHT changes: IHT treatment from 22 March 2006
  11. CG36541
    2006 IHT changes: IHT treatment from 22 March 2006: summary of Classes
  12. CG36542
    2006 IHT changes: IHT treatment from 22 March 2006: qualifying interests in possession
  13. CG36543
    2006 IHT changes: IHT treatment from 22 March 2006: trusts for the disabled
  14. CG36544
    2006 IHT changes: IHT treatment from 22 March 2006: trusts for young people
  15. CG36545
    2006 IHT changes: IHT treatment from 22 March 2006: other trusts
  16. CG36546
    2006 IHT changes: CGT treatment from 22 March 2006
  17. CG36547
    2006 IHT changes: IHT treatment from 22 March 2006: CGT holdover relief from 6 April 2006
  18. CG36548
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers to settlements
  19. CG36549
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers from settlements
  20. CG36550
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
  21. CG36551
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
  22. CG36552
    2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations