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