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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Separate settlements: variations of trusts: under Variation of Trusts Act

When a Court Order is submitted to HMRC Trusts - Bootle the reply may include advice onthe treatment of the Order for Capital Gains Tax purposes. Alternatively they may referthe case to Capital Gains Technical Group. No action should be taken in the District insuch cases until the reply is received.