CG36000+ - CAPITAL GAINS MANUAL: Contents

TRUSTS AND CAPITAL GAINS TAX

Gifts to employee trusts

CG36000Gifts to employee trusts: introduction
CG36010Gifts to employee trusts: gifts to employee trusts
CG36011Gifts to employee trusts: gifts to employee trusts
CG36020Gifts to employee trusts: persons qualifying: individuals
CG36030Gifts to employee trusts: persons qualifying: close companies
CG36031Gifts to employee trusts: persons qualifying: close companies
CG36040Gifts to employee trusts: persons qualifying: other companies
CG36050Gifts to employee trusts: trusts within Section 86 IHTA
CG36051Gifts to employee trusts: trusts within Section 86 IHTA
CG36052Gifts to employee trusts: trusts within Section 86 IHTA
CG36060Gifts to employee trusts: restriction on beneficiaries of employee trust
CG36070Gifts to employee trusts: computation of gains: consideration nil
CG36071Gifts to employee trusts: computation: consideration greater than cost
CG36080Gifts to employee trusts: close companies: effect on shareholders
CG36100Gifts to employee trusts: procedure: information required
CG36101Gifts to employee trusts: procedure: liaison with Capital Taxes Office
CG36102Gifts to employee trusts: liaison with Capital Taxes Office
CG36103Gifts to employee trusts: liaison with Capital Taxes Office
CG36104Gifts to employee trusts: liaison with Capital Taxes Office

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