CG38730P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Years before 2008-09: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

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

Years before 2008-09

1. CG38730

   Years before 2008-09 – outline
2. CG38735

   Years before 2008-09 – unmatched trustees’ gains
3. CG38740

   Years before 2008-09 - unmatched trustees’ gains - example
4. CG38745

   Years before 2008-09 – unmatched capital payments
5. CG38750

   Years before 2008-09 - unmatched capital payments – example 1
6. CG38755

   Years before 2008-09 – unmatched capital payments - example 2
7. CG38760

   Matching: non-UK domiciled beneficiaries - events before 2008-09
8. CG38765

   Matching: non-UK domiciled beneficiary - unmatched capital payment for year before 2008 – 09 - example
9. CG38770

   Matching: non-UK domiciled beneficiary - unmatched section 2(2) amount for year before 2008 – 09 - example
10. CG38775

    Matching: non-UK domiciled beneficiary - capital payments received 12 March to 5 April 2008