CG39100P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: History TCGA92/Sch4B and 4C: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

History TCGA92/Sch4B and 4C

1. CG39100

   History TCGA92/Sch4B and 4C
2. CG39105

   TCGA92/Sch4B - transfers of value linked to trustee borrowing – outline
3. CG39110

   TCGA92/Sch4B – applies only to non-resident settlements
4. CG39115

   TCGA92/Sch4B – transfer of value
5. CG39120

   Transfer creates a new asset
6. CG39125

   TCGA92/Sch4B – "the material time"
7. CG39130

   TCGA92/Sch4B - What is trustee borrowing?
8. CG39135

   TCGA92/Sch4B - 'proceeds' of trustee borrowing
9. CG39140

   TCGA92/Sch4B – transfer of value linked with trustee borrowing
10. CG39145

    TCGA92/Sch4B - Application of proceeds of borrowing for normal trust purposes
11. CG39150

    TCGA92/Sch4B - payment in respect of ordinary trust assets
12. CG39155

    Meaning of 'ordinary trust assets'
13. CG39160

    Alternative test for TCGA92/Sch4B/para6(2)(b) to apply
14. CG39165

    Borrowing to acquire freehold interest let on a commercial basis
15. CG39170

    TCGA92/Sch4B - discharge of a loan obligation
16. CG39175

    TCGA92/Sch4B - payment of ordinary trust expenses
17. CG39180

    TCGA92/Sch4B - deemed disposal of remaining chargeable assets
18. CG39185

    Deemed disposal – defined terms
19. CG39190

    Disposal of the whole or part of each asset?
20. CG39195

    Re-acquisition cost of assets
21. CG39200

    TCGA92/Sch4B - value of asset attributable to trustee borrowing – outline
22. CG39205

    Value of asset attributable to trustee borrowing – detail
23. CG39210

    TCGA92/Sch4B - tax charge