CG38625P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement 鈥� TCGA92/S87: Capital Payments: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

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

Capital Payments

  1. CG38625
    Capital payments - TCGA92/S87
  2. CG38630
    Capital payments 鈥� non-cash payments
  3. CG38635
    Capital payments 鈥� absolute entitlement
  4. CG38640
    Capital payments 鈥� valuation of benefits and non-cash payments
  5. CG38645
    Capital payments - loans 鈥� up to 5 April 2017
  6. CG38650
    Capital payments - non-payment of interest 鈥� up to 5 April 2017
  7. CG38654
    Capital payments 鈥� loans 鈥� from 6 April 2017
  8. CG38660
    Capital payments 鈥� accommodation
  9. CG38662
    Capital payments 鈥� making land available 鈥� from 6 April 2017
  10. CG38664
    Capital payments 鈥� making available moveable property 鈥� from 6 April 2017
  11. CG38665
    Capital Payments - Meaning of capital payment - "received from trustees"
  12. CG38670
    Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement 鈥� TCGA92/S87: Capital Payments: "Received from the trustees" - case law
  13. CG38675
    Capital payment by close company controlled by trustees - TCGA92/S87
  14. CG38680
    Capital payment to non-resident close company controlled by UK residents
  15. CG38685
    Capital payment to non-resident close company not controlled by UK resident persons
  16. CG38690
    Close companies - definition of control and Extra-Statutory Concession D40