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HMRC internal manual

Capital Gains Manual

Absolute entitlement: outline of chapters

CG37100+ deal with the general principles for deciding whether there is an occasion of absolute entitlement, and how to apply Section 71.

CG37500+ deal with a number of specific types of case where there may be difficulty in deciding whether there has been an occasion of absolute entitlement, and if so when.

CG37800+ deal with changes in the trusts on which property is held. If there is a new settlement, the trustees of the new settlement have become absolutely entitled as against the trustees of the old one and there is a deemed disposal under Section 71.