CG37200P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs: Contents

TRUSTS AND CAPITAL GAINS TAX
Becoming absolutely entitled: general
Losses and other reliefs

1. CG37200

   Absolute entitlement: losses of trustees and other reliefs
2. CG37201

   Absolute entitlement: losses of trustees: transfer to beneficiary
3. CG37202

   Absolute entitlement: hold-over relief on absolute entitlement
4. CG37203

   Absolute entitlement: connected persons
5. CG37204

   Absolute entitlement: transfer of losses is mandatory
6. CG37205

   Absolute entitlement: general: losses and other reliefs: apportionment
7. CG37206

   Absolute entitlement: other trustees becoming absolutely entitled
8. CG37207

   Absolute entitlement: losses of trustees: connected persons
9. CG37208

   Absolute entitlement: losses of trustees: transfer of losses is mandatory
10. CG37209

    Absolute entitlement: losses of trustees: other trustees becoming entitled
11. CG37210

    Absolute entitlement: losses of trustees: self assessment
12. CG37230

    Absolute entitlement: charities becoming absolutely entitled
13. CG37240

    Losses and other reliefs: gifts hold-over
14. CG37250

    Absolute entitlement: principal private residence