Non-resident trusts
Attribution of gains to beneficiaries
Attribution of gains to beneficiary
Attribution of gains to settlors
Becoming non-resident
Charge on disposal of interest
Death of trustee, change of residence
Disposal of interest following migration
Dual residence trustees
Exit charge
Exporting a settlement
Liability of former trustees
Replacement of business assets
Reporting requirements
UK residential property interest, deemed disposal of
Year of emigration
Beneficiaries
Attribution of gains to
Capital payments
Charge to tax
Dual resident settlements
Information powers
Inter-settlement transfers of property
Interaction with income tax charge
Matching capital payments with gains
Migration of settlements
Non-domiciled
Reporting requirements
Section 2(2) amount
Supplementary charge
Transitional provisions
Years from 2008-09
Years to 2007-08
Beneficiaries assessment to capital gains
Capital gains tax
Capital payment
Charge (from 2008-09)
Computation
Gains apportioned to beneficiaries
Gains treated as settlors
Inter-settlement transfers of property
Matching rules
Migrant settlements
Proposed anti-avoidance rules
Residence of trustees
Supplementary charge
Capital payments received from family settlement. indirect receipt
Enterprise investment scheme deferral of capital gains
Exercise of power of appointment
Historical background
Identification of settlor
Generally
UK beneficiary on gains realised by trustees
Inheritance tax
Delivery of accounts
Information
Intermeddling with estate, executor de son tort
Returns, failure to make
Non-domiciliaries occupying UK residential property
Reporting requirements
Sale of land, time of disposal
Settlements with foreign element, special returns
Settlor, charge on
Background
Charge to tax
Exceptions to charge
Grandchildren, qualifying settlements
Information powers
Interest in a settlement, meaning
Meaning of settlor
Protected settlements
Qualifying settlements
Recovery of tax, right of
Reporting requirements
Tainted settlements
Temporary non-resident settlors
Tainted settlements
Adjuster clauses
Administrative expenses
Beneficiaries, addition of
Close companies
Enhanced scrip dividends
Guarantees
Indemnities
Life tenants and life renters
Loans
Other scenarios
Reimbursement, failure to exercise right of
Ultra vires payments
Transfers of value between
Attribution of gains to beneficiaries
Background
Deemed disposal
Effective value of remaining assets
Partial or total disposal
Transfers of value
Trustee borrowing
Trustees
UK beneficiaries
Entitlement to income
UK source income
UK CGT
Charge
Unrelieved losses accruing in previous year of assessment, deduction