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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Absolute entitlement: part of trust fund: successive events

The other most common example is where a will or deed gives several named individuals a life interest, and provides that on each individual’s death their share passes absolutely to their children, if they have any, but otherwise is added to the other shares. This basically was the situation in Crowe v Appleby, see CG37540.