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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: death: Non-trust life interests

TCGA92/S63 and TCGA92/S63A

The land law of both Scotland and Northern Ireland differs substantially from that of England & Wales. In particular it is possible for an interest to be restricted to someone’s life, without the land in question being settled property.

The recognition and special treatment of particular interests may or may not be provided for by CGT and IHT legislation.