CG67380+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Capital Gains Tax and gifts

Anti-avoidance provisions

CG67380Gifts: anti-avoidance: introduction
CG67381Gifts: anti-avoidance: trust becoming dual resident: pre-19/3/91
CG67382Gifts: anti-avoidance: recovery of held-over gain
CG67390Gifts: anti-avoidance: gifts to foreign-controlled companies
CG67391Gifts: anti-avoidance: how scheme works
CG67392Gifts: anti-avoidance: how to counter it
CG67393Gifts: anti-avoidance: emigration of controlling trustees
CG67394Gifts: anti-avoidance: recovery of held-over gain

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