CG38700P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching capital payments: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

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

Matching capital payments

1. CG38700

   Matching capital payments - other charges – order of priority
2. CG38702

   Introduction to new rules for 2018-19 and later years
3. CG38703

   Disregard of Capital Payments to non-residents for 2018-19 and later years
4. CG38706

   Disregard of Capital Payments to migrating beneficiary for 2018-19 and later years
5. CG38708

   Interaction of a Temporary period of non-residence and disregarded capital payments for 2018-19 and later years
6. CG38711

   Capital Payment treated as received by settlor where the Close Family Member rule applies for 2018-19 and later years
7. CG38712

   Capital Payments and onward gifts rules for 2018-19 and later years
8. CG38714

   Capital Payments and onward gifts – relevant parts of payment from which onward gift derived – rules for 2018-19 and later years
9. CG38716

   Interaction of rules and practical considerations
10. CG38718

    Further Examples for 2018-19 and later years
11. CG38719A

    Further Examples for 2018-19 and later years Table 1
12. CG38719B

    Further Examples for 2018-19 and later years Table 2
13. CG38721

    Matching section 87 gains - the rules for 2008-09 to 2017-18
14. CG38722

    Matching in the same year - example - the rules for 2008-09 to 2017-18
15. CG38723

    Matching in an earlier year - example - the rules for 2008-09 to 2017-18
16. CG38724

    Matching in a later year - example - the rules for 2008-09 to 2017-18
17. CG38725

    Matching in a later year - more than one year - example - the rules for 2008-09 to 2017-18