CG38625P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on beneficiary of non-resident settlement - TCGA92/S87

Capital Payments

1. CG38625

   Capital payments - TCGA92/S87
2. CG38630

   Capital payments – non-cash payments
3. CG38635

   Capital payments – absolute entitlement
4. CG38640

   Capital payments – valuation of benefits and non-cash payments
5. CG38645

   Capital payments - loans – up to 5 April 2017
6. CG38650

   Capital payments - non-payment of interest – up to 5 April 2017
7. CG38654

   Capital payments – loans – from 6 April 2017
8. CG38660

   Capital payments – accommodation
9. CG38662

   Capital payments – making land available – from 6 April 2017
10. CG38664

    Capital payments – making available moveable property – from 6 April 2017
11. CG38665

    Capital Payments - Meaning of capital payment - "received from trustees"
12. CG38670

    Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: "Received from the trustees" - case law
13. CG38675

    Capital payment by close company controlled by trustees - TCGA92/S87
14. CG38680

    Capital payment to non-resident close company controlled by UK residents
15. CG38685

    Capital payment to non-resident close company not controlled by UK resident persons
16. CG38690

    Close companies - definition of control and Extra-Statutory Concession D40