»Ê¹ÚÌåÓýapp

For tax years up to and including 2007-08 TCGA/S77 treats chargeable trust gains as those of the settlor.

This can create additional tax liability on the settlor. »Ê¹ÚÌåÓýappy can recover this tax from the trustees. To do so the settlor can require a certificate specifying such gains and the tax paid.

»Ê¹ÚÌåÓýapp detail of the Capital Gains Tax rules that applied for the years to 2007-08 are no longer included in the CG manual (see for help finding deleted guidance).