Guidance

Trust protections and Capital Gains Tax changes

Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.

• From: HM Revenue & Customs
• Published: 31 January 2018
• Last updated: 2 February 2018 — See all updates

Documents

Trust Protections and Capital Gains Tax changes

PDF, 603 KB, 54 pages

Details

This technical guidance is about how the deemed domicile changes from 6 April 2017 affect:

• settlements legislation trust protections

• transfer of assets abroad legislation trust protections

• Capital Gains Tax legislation trust protections

• how a protected settlement can be tainted

• the valuation of benefits

• rebasing for Capital Gains Tax

• other changes for Capital Gains Tax

Published 31 January 2018

Last updated 2 February 2018 + show all updates

1. 2 February 2018

   Links to the Residence, Domicile and Remittance Basis Manual have been added to this guidance.

2. 31 January 2018

   First published.