Capital payments

Commentary – Tax Reporter ¶359-955

Capital payments to close family members

Commentary – Tax Reporter ¶359-965

Capital payments to non-UK residents

Commentary – Tax Reporter ¶359-960

Commentary

Commentary – Tax Reporter ¶228-000

Distributions

Generally

Commentary – Tax Reporter ¶328-920

Target

Commentary – Tax Reporter ¶328-930
HMRC Guidance – CTM36330 ; CTM36340

Indirect capital payments

Commentary – Tax Reporter ¶359-970

Migrating beneficiaries, payments

Commentary – Tax Reporter ¶359-972

Multiple trusts, rate of exit charge

Commentary – Tax Reporter ¶363-940

Multiple trusts, rate of ten-yearly charge

Commentary – Tax Reporter ¶363-525

Special rate of charge

Commentary – Tax Reporter ¶362-900