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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG33000C
  3. CG33200C
  4. CG33280P
  5. CG33322

Basic terms of trust law as applied to CGT: additions to settlements

In general a new settlement is created unless it is absolutely clear that the trusts are the same and the provider of the additional funds intended them to be added to the existing trust property and mingled with it.

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