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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Absolute entitlement: special cases: class closing rules: introduction

In practice, because deeds are no longer examined, you are unlikely to have any reason to doubt that the trustees are correct when they apply the class closing rules and indicate that absolute entitlement has therefore occurred. However cases may arise where the trustees claim that because of the class closing rules absolute entitlement occurred many years ago. You should examine such cases critically.