C3.1804 CGT Exempt Gains—Interests In Settled Property

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Commentary

Capital gains tax

If the person for whose benefit an interest under a settlement was created by the terms of the settlement

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

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

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

A1.543 Welsh GAAR

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

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

D6.711 Liquidation—capital gains implications

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

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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C3.1804 CGT exempt gains—interests in settled property

Capital gains tax

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

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

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

A1.543 Welsh GAAR

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

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

D6.711 Liquidation—capital gains implications

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

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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C3.1804 CGT exempt gains—interests in settled property

Capital gains tax

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