CG35500P - Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries TRUSTS AND CAPITAL GAINS TAX Trusts with vulnerable beneficiaries CG35500 Vulnerable beneficiaries: introduction CG35501 How the CGT legislation works: introduction CG35510 Trusts with vulnerable beneficiaries: Excluded cases Income Tax and CGT CG35522 UK resident beneficiary: tax year 2008- 09onwards CG35543 Non-resident beneficiary: tax years 2008-09 onwards Next page