CG39000+ - CAPITAL GAINS MANUAL: Contents


TRUSTS AND CAPITAL GAINS TAX

Trusts: obsolete occasions of charge

CG39000 

Trusts: obsolete occasions of charge: introduction

CG39001

Trusts: obsolete occasions of charge: introduction

CG39002

Trusts: obsolete occasions of charge: introduction

CG39004

Trusts: obsolete occasions of charge: termination of life interest

CG39005

Trusts: obsolete occasions of charge: termination of life interest

CG39006

Trusts: obsolete occasions of charge: termination of life interest

CG39007

Trusts: death of person entitled to life interest

CG39008

Trusts: successive terminations of life interests

CG39009

Trusts: death before 6/4/65

CG39010

Trusts: obsolete occasions of charge: surrender for advancement

CG39011

Trusts: obsolete occasions of charge: assignment of life interest

CG39012

Trusts: relief where assignor of life interest died within 7 years

CG39013

Trusts: relief where assignor of life interest died within 7 years

CG39014

Trusts: relief to trustees on death of beneficiary before 31/3/71

CG39015

Trusts: relief to trustees on death of beneficiary before 31/3/71

CG39016

Trusts: trusts with no life interest before 31/3/71

CG39017

Trusts: charge to estate duty on death of beneficiary: deemed disposal