��Ƶ

Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.18 CGT exempt gains and assets /CGT exempt gains / C3.1803 CGT annual exempt amount—trustees

C3.1803 CGT annual exempt amount—trustees

Capital gains tax

For details of the annual exempt amount available

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

I3.367 Fall in value relief—changes in interests in land

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery