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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Trusts: outline of CGT for trusts: the settlement

In simple terms there is a disposal for CGT whenever property goes in or out of thesettlement, whether by sale or by gift, or when a beneficiary becomes absolutely entitledto property as against the trustees. In many situations however hold-over relief may beavailable under TCGA92/S165 or TCGA92/S260.