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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: Non-resident trusts: Transfers between settlements - introduction: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Transfers between settlements - introduction

  1. CG38910
    Transfers between settlements - introduction
  2. CG38915
    Transfers between settlements - when section 90 does not apply
  3. CG38920
    Transfers between settlements - calculating the section 2(2) amounts transferred
  4. CG38925
    Transfers between settlements: impact on section 2(2) amounts of transferee settlement
  5. CG38930
    TCGA92/S90 – all property transferred for nil consideration – example
  6. CG38935
    TCGA92/S90 - part of settled property transferred for nil consideration – example
  7. CG38940
    TCGA92/S90 – All settled property transferred for a consideration of market value – example
  8. CG38945
    TCGA92/S90 – All settled property transferred for consideration less than market value – example
  9. CG38950
    TCGA92/S90 - part of settled property transferred for consideration less than market value – example
  10. CG38955
    TCGA92/S90 – increase in unmatched section 2(2) amounts does not affect matching in earlier years in transferee settlement – example
  11. CG38960
    TCGA92/S90 – order of matching if capital payments made out of transferor settlement in year of transfer – example
  12. CG38965
    Transfer of settled property before 6 April 2008: outline
  13. CG38970
    Transfer of settled property before 6 April 2008 – calculation of section 2(2) amounts
  14. CG38975
    Transfer between settlements before 6 April 2008 – transferee settlement
  15. CG38980
    Transfer between settlements before 6 April 2008 – transferor settlement:
  16. CG38985
    Calculating unmatched section 2(2) following transfer of settled property before 6 April 2008 – example
  17. CG38990
    Information powers