Taxation of Chargeable Gains Act 1992 section 87H

Meaning of "close member of the settlor's family"

Section 87H defines who counts as a "close member of the settlor's family" for the purposes of the rules that can make a settlor liable for capital gains tax on capital payments made by non-resident settlements to certain family members.

• A person is a close family member only while the settlor is still alive.
• The settlor's spouse or civil partner at the relevant time is a close family member.
• A child of the settlor, or of the settlor's spouse or civil partner, who is under 18 at the relevant time is also a close family member.
• Unmarried couples living together as if they were married or in a civil partnership are treated as spouses or civil partners for these purposes.