Bare trustees and nominees

Commentary – Tax Reporter ¶784-665

Certification procedure

Appeals against refusal or withdrawal

Commentary – Tax Reporter ¶784-640

Application

Commentary – Tax Reporter ¶784-630

Assessment

Commentary – Tax Reporter ¶784-645

Information

Commentary – Tax Reporter ¶784-655

Postponement of tax pending

Commentary – Tax Reporter ¶784-650

Refusal or withdrawal

Commentary – Tax Reporter ¶784-635

Chargeable gains

Commentary – Tax Reporter ¶784-675 ; Tax Reporter ¶784-710

Computation of tax

Beneficiaries of non-resident trusts

Commentary – Tax Reporter ¶784-680

Equalisation arrangements

Commentary – Tax Reporter ¶784-705

Generally

Commentary – Tax Reporter ¶784-660

Interests acquired before 1 January 1984

Commentary – Tax Reporter ¶784-665

Losses

Commentary – Tax Reporter ¶784-665

Non-resident companies

Commentary – Tax Reporter ¶784-680

Offshore income gain, calculation

Commentary – Tax Reporter ¶784-665

Persons chargeable

Commentary – Tax Reporter ¶784-675

Persons resident or domiciled outside the UK

Commentary – Tax Reporter ¶784-680

Schedule D, Case VI, assessment under

Commentary – Tax Reporter ¶784-670

Trustees and beneficiaries

Commentary – Tax Reporter ¶784-680

UK-resident trusts

Commentary – Tax Reporter ¶784-685

Unindexed gain, calculation

Commentary – Tax Reporter ¶784-665

Distributing funds, exemption

Account period, meaning

Commentary – Tax Reporter ¶784-570

Distribution test

Commentary – Tax Reporter ¶784-575–Tax Reporter ¶784-595

Funds with interests in other funds

Commentary – Tax Reporter ¶784-600–Tax Reporter ¶784-625

Investment in

Commentary – Tax Reporter ¶784-605

Qualifying/non-qualifying funds

Commentary – Tax Reporter ¶784-570

Distribution test

Attribution of income and distributions to account periods

Commentary – Tax Reporter ¶784-580

Commodity income

Commentary – Tax Reporter ¶784-595

Conditions to be satisfied

Commentary – Tax Reporter ¶784-575

Equalisation arrangements

Commentary – Tax Reporter ¶784-695

Head of charge applicable

Commentary – Tax Reporter ¶784-590

UK equivalent profits

Commentary – Tax Reporter ¶784-585

Equalisation arrangements

Classes of interest

Commentary – Tax Reporter ¶784-690

Commodity income

Commentary – Tax Reporter ¶784-700

Computation of tax

Commentary – Tax Reporter ¶784-705

Distribution test

Commentary – Tax Reporter ¶784-695

Generally

Commentary – Tax Reporter ¶784-690

Meaning

Commentary – Tax Reporter ¶784-690

Umbrella funds

Commentary – Tax Reporter ¶784-690

Funds with interests in other funds

De minimis holdings in companies, pre-July 2004

Commentary – Tax Reporter ¶784-625

Distributing funds

Commentary – Tax Reporter ¶784-605

Generally

Commentary – Tax Reporter ¶784-600

Limit on interests in other funds and other investment restrictions

Commentary – Tax Reporter ¶784-600

Trading companies, pre-July 2004

Commentary – Tax Reporter ¶784-610

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

Commentary – Tax Reporter ¶784-615

General summary

Computation of tax

Commentary – Tax Reporter ¶784-515

Exemptions, distributing funds

Commentary – Tax Reporter ¶784-510

Generally

Commentary – Tax Reporter ¶783-000 ; Tax Reporter ¶784-500

Occasion of charge

Commentary – Tax Reporter ¶784-505

Procedure

Commentary – Tax Reporter ¶784-520

Gifts to charities, deductions

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Interaction with capital gains tax

Commentary – Tax Reporter ¶784-710

Loan relationships

Commentary – Tax Reporter ¶718-000

Material interests

Bank loans

Commentary – Tax Reporter ¶784-555

Insurance rights

Commentary – Tax Reporter ¶784-555

Majority interest, exception

Commentary – Tax Reporter ¶784-565

Meaning

Commentary – Tax Reporter ¶784-555

Non-qualifying, identification of securities

Commentary – Tax Reporter ¶558-100

Offshore fund, meaning

Commentary – Tax Reporter ¶784-550

Trading ventures, exception

Commentary – Tax Reporter ¶784-560

Meaning

Commentary – Tax Reporter ¶784-550

Occasion of charge, disposals

Company reconstructions

Commentary – Tax Reporter ¶784-535

Deemed disposal on death

Commentary – Tax Reporter ¶784-530

Exchange of interests of different classes post-July 2004

Commentary – Tax Reporter ¶784-540

Generally

Commentary – Tax Reporter ¶784-525