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HMRC internal manual

Capital Gains Manual

Life interests: extension to non-life interests: relevant disposals

ESC/D43

If the concession is claimed, it must be applied to all of the assets in which thedeceased had an interest in possession, other than:

  • assets for which the CGT computations had been settled before 17 February 1993, and
  • assets subject to a charge under TCGA92/S67 or TCGA92/74 (clawback).