CG39000+ - CAPITAL GAINS MANUAL: Contents

TRUSTS AND CAPITAL GAINS TAX

Trusts: obsolete occasions of charge

CG39000Trusts: obsolete occasions of charge: introduction
CG39001Trusts: obsolete occasions of charge: introduction
CG39002Trusts: obsolete occasions of charge: introduction
CG39004Trusts: obsolete occasions of charge: termination of life interest
CG39005Trusts: obsolete occasions of charge: termination of life interest
CG39006Trusts: obsolete occasions of charge: termination of life interest
CG39007Trusts: death of person entitled to life interest
CG39008Trusts: successive terminations of life interests
CG39009Trusts: death before 6/4/65
CG39010Trusts: obsolete occasions of charge: surrender for advancement
CG39011Trusts: obsolete occasions of charge: assignment of life interest
CG39012Trusts: relief where assignor of life interest died within 7 years
CG39013Trusts: relief where assignor of life interest died within 7 years
CG39014Trusts: relief to trustees on death of beneficiary before 31/3/71
CG39015Trusts: relief to trustees on death of beneficiary before 31/3/71
CG39016Trusts: trusts with no life interest before 31/3/71
CG39017Trusts: charge to estate duty on death of beneficiary: deemed disposal

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