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

HMRC internal manual

Capital Gains Manual

Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006

Where trustees exercise a special power of appointment, or power of advancement, in such a way as to create a new settlement, see CG33800+, the settlor of the new settlement is the person who was the settlor of the old one. See, for example, Pilkington v CIR, 40TC416, page 442, and Chinn v Collins, 54TC311, page 351H.