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

HMRC internal manual

Capital Gains Manual

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


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).