CG38845P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Paragraph 126 elections - 'rebasing': contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

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

Paragraph 126 elections - ‘rebasing’

1. CG38845

   Paragraph 126 elections: time limit for making election
2. CG38850

   Paragraph 126 elections: how to make the election
3. CG38855

   Paragraph 126 elections: when does the election apply?
4. CG38860

   Paragraph 126 elections: what is the effect of the election?
5. CG38865

   Basic operation of FA08/Sch7/para126 - example
6. CG38870

   FA08/Sch7/para126(8) - relevant proportion is 0 - example
7. CG38875

   FA08/Sch7/para126 and section 13 TCGA
8. CG38880

   FA08/Sch7/para126 and section 13* gains - example
9. CG38885

   FA08/Sch7/para126 and section 13 losses – example
10. CG38890

    FA08/Sch7/para126 and transfers between settlements
11. CG38895

    Effect of FA08/Sch7/para126 on transfers between settlements - example
12. CG38900

    FA08/Sch7/para126 and transfers between settlements owning non-UK resident companies
13. CG38905

    FA08/Sch7/para126 elections and transfers of non-resident close companies - example