CG38570C - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Charge on beneficiary of non-resident settlement - TCGA92/S87

1. CG38570

   Charge on beneficiary of a non-resident administration
2. CG38575

   Charge on beneficiary of a non-resident settlement – outline
3. CG38580

   Settlement - TCGA92/S87
4. CG38585

   Settlor - TCGA92/S87
5. CG38590

   Trustees - TCGA92/S87
6. CG38595

   Dual resident settlements - TCGA92/S87
7. CG38600

   Migrating settlements - TCGA92/S87
8. CG38605

   Beneficiary - TCGA92/S87
9. CG38610

   Trustees’ gains – section 2(2) amount
10. CG38615

    Trustees' gains - TCGA92/S13*
11. CG38620

    Trustees' gains - offshore income gains
12. CG38623

    Trustee’s’ gains – carried interest
13. CG38625P

    Capital Payments
14. CG38695

    Calculating the TCGA/S87 gain
15. CG38700P

    Matching capital payments
16. CG38730P

    Years before 2008-09
17. CG38780

    Charities
18. CG38785

    The charge to Capital Gains Tax
19. CG38790

    Double Taxation Relief
20. CG38795

    Increase in the rate of Capital Gains Tax - TCGA92/S87
21. CG38800

    Increase in rate of Capital Gains Tax: example
22. CG38805P

    Non-UK domiciled beneficiaries - remittance basis
23. CG38845P

    Paragraph 126 elections - 'rebasing'