CG37000P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Introduction: contents Becoming absolutely entitled: general Introduction CG37000 Absolute entitlement CG37100 Absolute entitlement: effects: deemed disposal CG37200 Absolute entitlement: losses of trustees and other reliefs CG37300 Absolute entitlement: occasions of absolute entitlement Next page