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

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Settlor trusts: power of appointment

Where a person exercises a special power of appointment in accordance with theprovisions of a trust deed and brings into existence a new settlement, see CG37800+, thesettlor of the original settlement is also the settlor of the new settlement, for thepurposes of CGT. See CG33241 and CG33247.