I5.1025 Trustees' Capital Gains Tax—Summary Of Disposals

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Commentary

IHT, trusts and estates

The possible transfers in and out of a settlement may be summarised as follows:

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(a)�� A sale at undervalue to or gift into a settlement can give rise to a chargeable gain or allowable loss¹ for the settlor; holdover relief may be available if the transfer is a chargeable lifetime transfer or otherwise falls within the exemptions in TCGA 1992, s 260 or is a business

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

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I5.1025 Trustees' capital gains tax—summary of disposals

IHT, trusts and estates

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

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

C1.106A Annual exempt amount

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D1.404B Large company definition for R&D tax relief

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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I5.1025 Trustees' capital gains tax—summary of disposals

IHT, trusts and estates

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