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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG36525P - Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents

TRUSTS AND CAPITAL GAINS TAX

Changes to IHT from 22 March 2006

  1. CG36525
    2006 IHT changes: introduction
  2. CG36540
    2006 IHT changes: IHT treatment from 22 March 2006
  3. CG36541
    2006 IHT changes: IHT treatment from 22 March 2006: summary of Classes
  4. CG36542
    2006 IHT changes: IHT treatment from 22 March 2006: qualifying interests in possession
  5. CG36543
    2006 IHT changes: IHT treatment from 22 March 2006: trusts for the disabled
  6. CG36544
    2006 IHT changes: IHT treatment from 22 March 2006: trusts for young people
  7. CG36545
    2006 IHT changes: IHT treatment from 22 March 2006: other trusts
  8. CG36546
    2006 IHT changes: CGT treatment from 22 March 2006
  9. CG36547
    2006 IHT changes: IHT treatment from 22 March 2006: CGT holdover relief from 6 April 2006
  10. CG36548
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers to settlements
  11. CG36549
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers from settlements
  12. CG36550
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
  13. CG36551
    2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession
  14. CG36552
    2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations

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