CG39250P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history

  1. CG39250
    TCGA92/Sch4C – attribution of TCGA92/Sch4B gains to beneficiaries - history
  2. CG39255
    TCGA92/Sch4C - outline
  3. CG39260
    Schedule 4C pool
  4. CG39265
    Outstanding section 2(2) amounts
  5. CG39270
    Amount of Schedule 4B trust gains
  6. CG39275
    Further transfer of value in later tax year
  7. CG39280
    Attribution of gains to beneficiaries who receive capital payments
  8. CG39285
    Charge to tax
  9. CG39290
    Schedule 4C pool created before 6 April 2008
  10. CG39295
    Definition of relevant settlement