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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  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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