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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents

CG39100C - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation 鈥� flip-flop schemes: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

  1. CG39100P
    History TCGA92/Sch4B and 4C
  2. CG39250P
    TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history

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