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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
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Basic terms of trust law as applied to CGT: one settlement or more?

CG33295 to CG33303 are concerned with the question whether an instrument, whether deed or will, gives rise to a single settlement for Capital Gains Tax purposes. CG37800+ are concerned with the question whether a subsequent event in the life of a settlement has brought into existence a new settlement, separate from the original.