CG38845P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement 鈥� 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 - 鈥榬ebasing鈥�

  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 鈥� 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