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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Personal representatives: special personal representatives

Special personal representatives are appointed in addition to ordinary personal representatives when

  • the deceased was a tenant for life of a trust containing land

and

  • that land was not held on trust for sale but was settled land within the Settled Land Act 1925

and

  • after the death of the life tenant the land continues to be settled land within the Settled Land Act 1925.