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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Basic terms of trust law as applied to CGT

Trust law uses a number of distinct terms of its own. There is a comprehensive glossaryin the Appendices to the Trust Manual. That instruction manual also contains a generaloutline of trust law. The purpose of this chapter is to draw attention to some of theparticular uses of these terms in the field of Capital Gains Tax.