– see also Non-resident trusts

Attribution of gains to beneficiaries

Capital payment, meaning

Charge on beneficiaries gains realised and capital payments made to

Charge on migration

Charge on settlor

Charities, capital payments to

Companies, payments by and to

Disposal of interests in

Grandchildren of settlors or their spouses

Increase in tax payable


Offshore funds and gains

Participator, meaning

Pre-1991 settlements

Protected settlement, meaning

Remittance basis

Rights to reimbursement

Settlors with interest in, attribution of gains to

Temporary residence

Transfers between

Transitional period from 17 March 1998 to 5 April 1999

Transitional provisions

Trustees, attribution of gains to