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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

The Court proceedings may progress as far as a full hearing with an order made by theCourt either confirming the original devolution or ordering a variation. In other casesthe parties may negotiate a compromise between themselves before the Court hearing. TheCourt may then simply order that proceedings be stayed or dismissed on the terms of thecompromise which is scheduled to the Court Order. Such orders are usually described asbeing in Tomlin Order form. Once an appropriate Court Order has been made the personalrepresentatives are bound to distribute the assets still in their hands in accordance withthat Order.