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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Varying devolution of estate: methods of varying devolution

The Capital Gains Tax effects flowing from the variations arising under these different forms of variation are dealt with in the following paragraphs

  • deeds of appointment, see CG31430 - CG31432
  • deeds of disclaimer, see CG31440 - CG31540
  • instruments of variation, see CG31600 - CG31680
  • court orders, see CG31800 - CG31821
  • sales or gifts of expectation, see CG31850.