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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Legatees: computing gains arising to: expenses of transfer

The expenditure for which a deduction may be claimed is

  • any expenditure relating to the transfer of the asset from the personal representative that the legatee has incurred and which falls within TCGA92/S38 (2) - in other words what is normally described as incidental expenditure


  • any expenditure of a similar nature incurred by the personal representatives in relation to the transfer of the asset to the legatee.