Agricultural property

Attribution of gains to beneficiaries

Business property

Charities

Close companies, by

Clubs

Conditionally exempt

Deemed

Excepted transfers, delivery of accounts

Exempt transfers

Interests in possession

Loans

Meaning

More than one property affected

Multiple transfers

Potentially exempt transfers

Regulations to avoid double charge to tax

Transfer by instalment

Trustees, linked with trustees borrowing

Application of proceeds of borrowing for normal trust purposes

Assets and transfers

Attribution of gains to beneficiaries

Borrowing, meaning

Deemed disposals

Generally

Ordinary trust assets

Transfers of value, meaning

Value attributable to trustees borrowing

Voidable transfers