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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Personal representatives: distribution and vesting of assets: assent

The final stage in the distribution of assets involves passing the legal title to the legatees. This is done by the personal representatives giving an assent to the assets vesting in the legatee. In the case of chattels there may not be a written assent but merely delivery of the asset to the legatee. For other assets a written assent may be given. But sometimes an assent has to be inferred from the actions of the parties. However an assent in respect of the legal ownership of land must be in writing, but see CG30944.