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�
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CG38845Paragraph 126 elections: time limit for making election
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CG38850Paragraph 126 elections: how to make the election
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CG38855Paragraph 126 elections: when does the election apply?
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CG38860Paragraph 126 elections: what is the effect of the election?
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CG38865Basic operation of FA08/Sch7/para126 - example
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CG38870FA08/Sch7/para126(8) - relevant proportion is 0 - example
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CG38875FA08/Sch7/para126 and section 13 TCGA
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CG38880FA08/Sch7/para126 and section 13* gains - example
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CG38885FA08/Sch7/para126 and section 13 losses 鈥� example
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CG38890FA08/Sch7/para126 and transfers between settlements
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CG38895Effect of FA08/Sch7/para126 on transfers between settlements - example
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CG38900FA08/Sch7/para126 and transfers between settlements owning non-UK resident companies
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CG38905FA08/Sch7/para126 elections and transfers of non-resident close companies - example