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

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Absolute entitlement

TCGA92/S71 (1) provides therefore that there is a deemed disposal by the trustees when the beneficiary of a settlement `becomes absolutely entitled to any settled property as against the trustees.’ CG37010 briefly explains what is meant by absolute entitlement. It is discussed in detail in CG34320+.