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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 19 February 2018, see all updates

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1. Contents
2. CG33000C
3. CG33000SUBC
4. CG33000P
5. CG33001

Trusts: introduction

The glossary at the end of the Trusts, Settlements and Estates Manual (TSEM) covers themost commonly met legal terms relating to trusts in England & Wales and NorthernIreland. Some Scottish terms are explained in the present manual.

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