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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Absolute entitlement: class closing rules: possible birth of children

In cases to which those Acts do not apply, the initial presumption is that a woman may have children at any age. Nevertheless, as a matter of administration, trustees may rely on medical evidence and distribute property accordingly. The law assumes that a man may beget children at any time, but similarly evidence may be produced of male infertility.