CG37800P - Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Creation of separate settlements: introduction: Contents

TRUSTS AND CAPITAL GAINS TAX

Transactions creating separate settlements

Creation of separate settlements: introduction

1. CG37800

   Separate settlements: introduction
2. CG37830

   Separate settlements: appointment or advancement by trustees: practical approach
3. CG37850

   Separate settlements: form of the transaction: pre-existing settlement
4. CG37870

   Separate settlements: substance of the transaction
5. CG37873

   Separate settlements: conventional use of special powers of appointment
6. CG37880

   Separate settlements: variations of trusts: by agreement
7. CG37883

   Separate settlements: variations of trusts: under Variation of Trusts Act
8. CG37886

   Separate settlements: variations of trusts: instrument of variation of will or intestacy
9. CG37900

   Separate settlements: variations: identity of settlor
10. CG37910

    Separate settlements: appointments while estate in administration