CG33200P - Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction: Contents

TRUSTS AND CAPITAL GAINS TAX

Basic terms of trust law as applied to CGT

Introduction

1. CG33200

   Basic terms of trust law as applied to CGT: Introduction
2. CG33220

   Basic terms of trust law as applied to CGT: Basic terms
3. CG33280

   Basic terms of trust law as applied to CGT: One settlement or several?
4. CG33330

   Basic terms of trust law as applied to CGT: sub-fund settlements
5. CG33340

   Basic terms of trust law as applied to CGT: Trustees
6. CG33370

   Residence of trustees: pre 5 April 2007: main rule