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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Absolute entitlement: wills or intestacies: land

In general the same is true of a deed as of a will, see CG37543. However it is possible that a deed may have been drawn up in such a way that it specifically gives a particular beneficiary a tenancy in common, rather than merely an absolute interest in a share of the trust property.