CG38805P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Non-UK domiciled beneficiaries - remittance basis: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

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

Non-UK domiciled beneficiaries - remittance basis

1. CG38805

   Non-UK domiciled beneficiaries - remittance basis
2. CG38810

   Remittance basis – when are section 87 gains remitted to the UK?
3. CG38815

   Remittance basis and section 87 gains: payment or transfer of property - example
4. CG38820

   Remittance basis and section 87 gains: conferring a benefit - example
5. CG38825

   The remittance basis and the increase in tax charge - section 91
6. CG38830

   Remittance from mixed fund and section 91 – gains only - example
7. CG38835

   Remittance from mixed fund and section 91 – income and gains - example
8. CG38840

   Non-UK domiciled beneficiary: revaluation to 6 April 2008 – election under paragraph 126 of Schedule 7 FA 2008