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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Personal representatives: beneficial ownership: England/Wales

Certain wills may provide the personal representatives with powers additional to the powers provided in the Act. For example, the will may remove the requirement to obtain consents from the person or trustee to whom the distribution is made. In such cases there may be little formal evidence concerning the vesting and establishing the facts may become more difficult.