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HMRC internal manual

Capital Gains Manual

Basic terms of trust law as applied to CGT: one settlement or more?

It is unlikely that two or more settlements were created by one original deed of settlement, except in the case of the marriage settlement, see CG33306, or where separate property is specifically allocated to separate trustees, see CG33303. Most cases where there is doubt are trusts created by a will, because it is extremely rare for there to be more than one will.