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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Gifts in settlement: introduction

When property is settled, or transferred into an existing settlement, there is a disposal of the whole asset which thereupon becomes settled property.

The most important questions that arise on such an occasion are:

  1. Is hold-over relief due? See CG35720.
  2. When did the gift occur? See CG35730.
  3. Is it actually settled property? See CG35740.