CG39100P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation 鈥� flip-flop schemes: History TCGA92/Sch4B and 4C: contents

TRUSTS AND CAPITAL GAINS TAX

Non-resident trusts

Anti-avoidance legislation - flip-flop schemes

History TCGA92/Sch4B and 4C

  1. CG39100
    History TCGA92/Sch4B and 4C
  2. CG39105
    TCGA92/Sch4B - transfers of value linked to trustee borrowing 鈥� outline
  3. CG39110
    TCGA92/Sch4B 鈥� applies only to non-resident settlements
  4. CG39115
    TCGA92/Sch4B 鈥� transfer of value
  5. CG39120
    Transfer creates a new asset
  6. CG39125
    TCGA92/Sch4B 鈥� "the material time"
  7. CG39130
    TCGA92/Sch4B - What is trustee borrowing?
  8. CG39135
    TCGA92/Sch4B - 'proceeds' of trustee borrowing
  9. CG39140
    TCGA92/Sch4B 鈥� transfer of value linked with trustee borrowing
  10. CG39145
    TCGA92/Sch4B - Application of proceeds of borrowing for normal trust purposes
  11. CG39150
    TCGA92/Sch4B - payment in respect of ordinary trust assets
  12. CG39155
    Meaning of 'ordinary trust assets'
  13. CG39160
    Alternative test for TCGA92/Sch4B/para6(2)(b) to apply
  14. CG39165
    Borrowing to acquire freehold interest let on a commercial basis
  15. CG39170
    TCGA92/Sch4B - discharge of a loan obligation
  16. CG39175
    TCGA92/Sch4B - payment of ordinary trust expenses
  17. CG39180
    TCGA92/Sch4B - deemed disposal of remaining chargeable assets
  18. CG39185
    Deemed disposal 鈥� defined terms
  19. CG39190
    Disposal of the whole or part of each asset?
  20. CG39195
    Re-acquisition cost of assets
  21. CG39200
    TCGA92/Sch4B - value of asset attributable to trustee borrowing 鈥� outline
  22. CG39205
    Value of asset attributable to trustee borrowing 鈥� detail
  23. CG39210
    TCGA92/Sch4B - tax charge