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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Absolute entitlement: main occasions: reaching a specified age

It is common for a trust to provide that a beneficiary is entitled to property if he or she reaches a particular age. If there are several beneficiaries who each become entitled to a share if they reach a particular age, determining the moment of absolute entitlement can be complicated. This is covered in CG37700+ and CG37510+.