CG33000c - CAPITAL GAINS MANUAL: Contents


TRUSTS AND CAPITAL GAINS TAX

CG33000+General introduction
CG33200+Basic terms of trust law as applied to CGT
CG33500+Disposals by trustees
CG34300+Bare trusts
CG34700+Trusts where settlor can benefit
CG35200+Assessment and procedures
CG35500+Trusts with vulnerable beneficiaries
CG35700+Gifts in settlement
CG36000+Gifts to employee trusts
CG36300+Life interests and interests in possession
CG36525+Changes to IHT from 22 March 2006
CG37000+Becoming absolutely entitled: general
CG37500+Becoming absolutely entitled: particular cases
CG37800+Transactions creating separate settlements
CG38000+Disposal of interests in settlements
CG38200+Non-resident trusts
CG39000+Trusts: obsolete occasions of charge