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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    14 May 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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