Transfer of assets abroad
Accrued income profits and related interest, amounts corresponding to
Accrued income scheme
Anti-avoidance
Associated operation, meaning
Charge
Double charge
Exemptions
Gains from life insurance etc.
Information required
Liability of non-transfers
Appeals, tribunal's jurisdiction
Assets, meaning
Associated operation, meaning
Associated operations
Banks, protection for
Capital sums received, charge where
Capital receipt conditions
Deductions and reliefs
Generally
Individuals to whom income is treated as arising
Non-domiciled individuals
Personal representatives, persons abroad
Persons abroad
Rate of tax
Trustees, persons abroad
Charge on non-transferors
Capital gains tax charge, interaction with
Generally
Quantifying value of the benefit
Charge on transferors
Beneficial enjoyment of income from exercise of powers
Benefit of the transferor
Benefit out of income of/moneys available to, non-resident by reason of associated operations
Capital sum received
Control over income
Generally
Increased value of assets held by transferor
Power to enjoy
Substance over form
Cheating the public revenue
Company residence for transfers between 20 March 1990 and 29 November 1993
Computation of amount chargeable
Credit for tax deducted at source
Deductions available
Deeply discounted securities
Double charge
Double charges
Duplication of charges prohibited
Generally
Taking income into account
Exemptions from charge
Transactions on or after 5 December 2005
Exemptions from liability
Commercial transaction, meaning
Generally
Genuine transactions post-12 April 2012
Partial exemption
Relevant transactions both pre-5 December and post-4 December 2005
Relevant transactions post-4 December 2005 transactions
Relevant transactions pre-5 December 2005
Generally
Information, HMRC's powers
Information, power to obtain
Banks, restriction on particulars to be provided
Generally
Lawyers, restriction on particulars to be provided
Liability of non-transfers
Multiple transferors
Non-domiciled person
Non-residents
Non-transferors receiving a benefit, charge where
Generally
Income treated as arising
Method for determining amount
Non-domiciled individuals
Recipients of onward gifts
Reduction in amount charged, previous capital gains tax charge
Reduction in amount charged, previous settlements charge
Offshore funds
Ordinarily resident individuals
Overview
Person abroad, meaning
Power to enjoy income, charge where
Controlled foreign companies, apportionment
Deductions and reliefs
Enjoyment conditions
Generally
Individuals to whom income is treated as arising
Non-domiciled individuals
Rate of tax
Receipt of benefit provided
Procurement
Relevant lawyers, protection for
Relevant transaction
Relevant transactions
Relevant transfer, meaning
Reliefs available
Remittance basis
Residence status
Settlor-interested trusts
Tax avoidance
Generally
Liability to tax on dividends paid
Power to enjoy income
Private portfolio bonds, residence status
Ramsay principle, income of beneficiary of trust
Sale of land
Transfer of UK betting business to a Gibraltar company
Transfer of assets
Transfer, meaning
Value benefits