CG38430P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on settlor of non-resident settlement - TCGA92/S86

1. CG38430

   Administration of TCGA92/S86
2. CG38435

   Overview of TCGA92/S86
3. CG38440

   Settlement - TCGA92/S86
4. CG38445

   Settlor - TCGA92/S86
5. CG38450

   Trustees - TCGA92/S86
6. CG38455

   What is a qualifying settlement - TCGA92/S86?
7. CG38460

   What is a qualifying settlement - protected settlements
8. CG38465

   Does the settlor have an interest in the settlement - TCGA92/S86?
9. CG38470

   Who are the defined persons - TCGA92/S86?
10. CG38475

    Defined persons - settlements for grandchildren
11. CG38480

    Defined persons - future beneficiaries
12. CG38485

    Defined persons - corporate beneficiaries
13. CG38490

    Defined persons - events beyond the settlor’s control
14. CG38495

    Defined person - exceptions to section 86 - death or divorce
15. CG38500

    Meaning of “originating” - TCGA92/S86
16. CG38505

    Meaning of originating – property provided by companies
17. CG38510

    Property provided by companies – Extra-Statutory Concession D40
18. CG38515

    Extra-Statutory Concession D40 - example
19. CG38520

    Tainting - TCGA92/S86
20. CG38525

    Tainting - companies controlled by defined persons
21. CG38527

    Tainting: further points: TCGA92/S86
22. CG38530

    Calculation of trustees’ gains - TCGA92/S86
23. CG38535

    The charge on the settlor - TCGA92/S86
24. CG38540

    Recovery of tax from trustees - TCGA92/S86
25. CG38545

    Double taxation relief - TCGA92/S86
26. CG38550

    Temporary non-residence – the problem - TCGA92/S86
27. CG38555

    Temporary non-residence – the solution