CG33000C - Capital Gains Manual: Trusts and Capital Gains Tax: contents
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CG33000SUBCGeneral introduction
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CG33200CBasic terms of trust law as applied to CGT
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CG33500CDisposals by trustees
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CG34300CBare trusts
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CG34700CTrusts where settlor can benefit
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CG35200CTax rates and assessment and procedures
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CG35500CTrusts with vulnerable beneficiaries
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CG35700PGifts in settlement
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CG36000PGifts to employee trusts
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CG36300CLife interests and interests in possession
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CG36525PChanges to IHT from 22 March 2006
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CG37000CBecoming absolutely entitled: general
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CG37500CBecoming absolutely entitled: particular cases
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CG37800CTransactions creating separate settlements
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CG38000PDisposal of interests in settlements
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CG38200SUBCNon-resident trusts