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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Legatees: computing gains arising to: normal rules apply

No deduction may be allowed in the computation of the legatee’s gain for the expenditure incurred by the personal representatives in establishing title to the assets, see CG30590. But a deduction is due for the costs of transferring the asset from the personal representative to the legatee, see CG31190.