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

HMRC internal manual

Capital Gains Manual

Absolute entitlement: part of trust fund: immediately

Each beneficiary should be regarded as having become absolutely entitled on the occurrence of the contingency to the appropriate share of assets which are readily divisible into shares, see CG37560, unless the trustees have an express power to decide which assets should go to a beneficiary in satisfaction of his beneficial interest, see CG37530.