beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 11 December 2018, see all updates

Give feedback about this page

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.

Print this page