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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Death of person with life interest: Contents

TRUSTS AND CAPITAL GAINS TAX

Life interests and interests in possession

Death of person with life interest

  1. CG36450
    Death of person with interest in possession: property remains settled
  2. CG36453
    Death of person with interest in possession: interest for life of another
  3. CG36454
    Death of person with interest in possession: property ceases to be settled
  4. CG36455
    Death of person with interest in possession: interest in part
  5. CG36456
    Death of person with interest in possession: interest in part
  6. CG36457
    Death of person with interest in possession: reversion to settlor
  7. CG36470
    Death of person with interest in possession: part of settled property
  8. CG36471
    Death of person with interest in possession: no separate funds
  9. CG36474
    Death of person with interest in possession: valuation of trust assets
  10. CG36475
    Death of person with interest in possession: valuation of trust assets
  11. CG36476
    Death of person with interest in possession: right to part of income
  12. CG36478
    Death of person with interest in possession: part of settled property
  13. CG36479
    Death of person with interest in possession: example
  14. CG36480
    Death of person with interest in possession in part: special treatment
  15. CG36481
    Death of person with interest in possession in part: special treatment
  16. CG36490
    Death of person with interest in possession: death of annuitant
  17. CG36492
    Death of person with interest in possession: death of annuitant
  18. CG36494
    Death of person with interest in possession: death of annuitant
  19. CG36510
    Death of person with interest in possession: recovery of held-over gain
  20. CG36512
    Death of person with interest in possession: examples
  21. CG36513
    Death of person with interest in possession: examples