Bare trustees and nominees

Certification procedure

Appeals against refusal or withdrawal

Application

Assessment

Information

Postponement of tax pending

Refusal or withdrawal

Chargeable gains

Computation of tax

Beneficiaries of non-resident trusts

Equalisation arrangements

Generally

Interests acquired before 1 January 1984

Losses

Non-resident companies

Offshore income gain, calculation

Persons chargeable

Persons resident or domiciled outside the UK

Schedule D, Case VI, assessment under

Trustees and beneficiaries

UK-resident trusts

Unindexed gain, calculation

Distributing funds, exemption

Account period, meaning

Distribution test

Funds with interests in other funds

Investment in

Qualifying/non-qualifying funds

Distribution test

Attribution of income and distributions to account periods

Commodity income

Conditions to be satisfied

Equalisation arrangements

Head of charge applicable

UK equivalent profits

Equalisation arrangements

Classes of interest

Commodity income

Computation of tax

Distribution test

Generally

Meaning

Umbrella funds

Funds with interests in other funds

De minimis holdings in companies, pre-July 2004

Distributing funds

Generally

Limit on interests in other funds and other investment restrictions

Trading companies, pre-July 2004

Wholly-owned subsidiaries, pre- and post-July 2004

General summary

Computation of tax

Exemptions, distributing funds

Generally

Occasion of charge

Procedure

Gifts to charities, deductions

Interaction with capital gains tax

Loan relationships

Material interests

Bank loans

Insurance rights

Majority interest, exception

Meaning

Non-qualifying, identification of securities

Offshore fund, meaning

Trading ventures, exception

Meaning

Occasion of charge, disposals

Company reconstructions

Deemed disposal on death

Exchange of interests of different classes post-July 2004

Generally