CG38910P - 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