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

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Absolute entitlement: indivisible assets: English land/trusts

If you refer to Crowe v Appleby in correspondence, it is important to make it clear that you are referring to the judgement of Goff J. The Court of Appeal judgements were concerned with what is now TCGA92/S72 (5).