CG37800c - CAPITAL GAINS MANUAL: Contents

TRUSTS AND CAPITAL GAINS TAX

Transactions creating separate settlements

CG37800+Creation of separate settlements: introduction
CG37814+Reopening cases
CG37830+Appointment or advancement by trustees: practical approach
CG37850+Form of the transaction
CG37870+Substance of the transaction
CG37873+Conventional use of special powers of appointment
CG37880+Variation of trusts