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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Death: non-trust life interests

TCGA92/S63 and TCGA92/S63A

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

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