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 87D
Sections 87 and 87A: disregard of capital payments to non-residents
Section 87D provides that capital payments made by offshore trust trustees to non-UK resident beneficiaries are generally ignored when matching trust gains to beneficiaries, subject to certain exceptions.
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.