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HMRC internal manual

Capital Gains Manual

Absolute entitlement: indivisible assets: English land/trusts

In English law, if the settled property is land in England or Wales, the decision of Goff J in Crowe v Appleby, 51TC457, shows that there is no occasion of absolute entitlement on the occurrence of any contingency other than the final one. The land as a whole remains settled property, and any actual disposal of it is a disposal entirely by the trustees. The beneficiary has no right to call upon the trustees to transfer to him or her a divided share of the land or to create a tenancy in common, see CG70500+.