CG33370+ - CAPITAL GAINS MANUAL: Contents


TRUSTS AND CAPITAL GAINS TAX

Basic terms of trust law as applied to CGT

Residence of trustees


CG33370Residence of trustees: pre 5 April 2007: main rule
CG33371Residence of trustees: pre 5 April 2007: main rule
CG33380Residence of trustees: pre 5 April 2007: general administration
CG33381Residence of trustees: pre 5 April 2007: general administration
CG33382Residence of trustees: pre 5 April 2007: general administration
CG33383Residence of trustees: pre 5 April 2007: general administration
CG33384Residence of trustees: pre 5 April 2007: example
CG33390Residence of trustees: pre 5 April 2007: professional trustees
CG33391Residence of trustees: pre 5 April 2007: professional trustees
CG33400Residence of trustees: pre 5 April 2007: Income Tax
CG33405Residence of trustees: from 6 April 2007
CG33410Residence of trustees: Residency – Non-resident Trusts responsibility

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