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Home / Simons-Taxes / Capital gains tax / Part C1 Capital gains / Division C1.2 Persons chargeable to tax on chargeable gains

Division C1.2 Persons chargeable to tax on chargeable gains

Capital gains tax

Division C1.2 Persons chargeable to tax on chargeable gains

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C1.201 Liability to tax on chargeable gains鈥攊ndividuals

C1.202 Liability to tax on chargeable gains鈥攕pouses and civil partners

C1.203 Liability to tax on chargeable gains鈥攏ominees and bare trustees

C1.205 Liability to tax on chargeable gains鈥攖rustees of settlements

C1.206 Liability to tax on chargeable gains鈥攑ersonal representatives鈥攇eneral

C1.206A Liability to tax on chargeable gains鈥攑ersonal representatives鈥攖ransfer of assets to a legatee

C1.206B Liability to tax on chargeable gains鈥攑ersonal representatives鈥攄eeds of variation

C1.206C Liability to tax on chargeable gains鈥攑ersonal representatives鈥攅xample

C1.207 Liability to tax on chargeable gains鈥攑artnerships, including limited liability partnerships

C1.208 Liability to tax on chargeable gains鈥攃ompanies

C1.209 Liability to tax on chargeable gains鈥攗nit trusts and open-ended investment companies

C1.210 Liability to tax on chargeable gains鈥攃ommon investment funds

C1.211 Liability to tax on chargeable gains鈥攊nvestment clubs

C1.212 Liability to tax on chargeable gains鈥擫loyd's underwriters

C1.213 Liability to tax on chargeable gains鈥攖rustees in bankruptcy

C1.214 Liability to tax on chargeable gains鈥攍iquidators

C1.216 Liability to tax on chargeable gains鈥攑ension schemes

C1.217 Liability to tax on chargeable gains鈥攆riendly societies

C1.218 Liability to tax on chargeable gains鈥攖rade unions and employers' associations

C1.219 Liability to tax on chargeable gains鈥攈ousing associations and other housing related bodies

C1.220 Liability to tax on chargeable gains鈥攃harities

C1.221 Liability to tax on chargeable gains鈥攁mbassadors, diplomatic staff, consular officers and employees, and members of visiting forces

C1.222 Liability to tax on chargeable gains鈥攐ther exempt persons

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