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    Trusts, settlements and estates - Capital gains tax and trusts - 68000

    A charge to CGT on UK settled property may arise in the following circumstances: Circumstance ¶¶ The creation of a trust ¶68250+ A disposal of trust assets by the trustees ¶68055+ Certain...

    Trusts, settlements and estates - Capital gains tax and trusts - Gains assessed on the settlor - 68250

    The settlor will be liable to tax on gains arising from the creation of a trust. The CGT position depends on whether the trust is created on death or during the settlor's lifetime.

    Trusts, settlements and estates - Capital gains tax and trusts - Deemed disposals - 68370

    In addition to the actual sale of trust property, the trustees may be deemed to have made a disposal when: A beneficiary becomes absolutely entitled to settled property ¶68400+ A life interest terminates...