Taxation of UK trusts: capital gains tax | Practical Law

Taxation of UK trusts: capital gains tax | Practical Law

An overview of the capital gains tax treatment of UK resident trusts set up by UK individuals. This note outlines how capital gains tax applies to trusts, including special rules for trusts in which the settlor may be interested and trusts for vulnerable beneficiaries.

Taxation of UK trusts: capital gains tax

Practical Law UK Practice Note 2-521-7098 (Approx. 20 pages)

Taxation of UK trusts: capital gains tax

by Practical Law Private Client
Maintained • United Kingdom
An overview of the capital gains tax treatment of UK resident trusts set up by UK individuals. This note outlines how capital gains tax applies to trusts, including special rules for trusts in which the settlor may be interested and trusts for vulnerable beneficiaries.