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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Death/personal representatives: varying devolution of estates: court order

Sometimes people are aggrieved by the way an estate is to devolve. For example a parentmay have left a will disinheriting one or more of his or her children or an elderlypatient in a nursing home may have left all the estate to the owner of the nursing homeand none to his or her family.