2024欧洲杯赛程

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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CG33000C
  3. CG37000C

CG37200P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs


TRUSTS AND CAPITAL GAINS TAX
Becoming absolutely entitled: general
Losses and other reliefs

  1. CG37200
    Absolute entitlement: losses of trustees and other reliefs
  2. CG37201
    Absolute entitlement: losses of trustees: entitlement before 16 June 1999
  3. CG37208
    transfer of losses is mandatory
  4. CG37210
    Absolute entitlement: losses of trustees: self assessment
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