Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 85A
Transfers of value: attribution of gains to beneficiaries
Section 85A establishes how gains arising from certain transfers of value by trustees are attributed to beneficiaries, and ensures that these gains are kept separate from the normal trust gains attribution rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.