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HMRC internal manual

Capital Gains Manual

Land: types of interest: leases, licences, easements and profits-a-prendre

There are many interests in land which are lesser in nature than a freehold interest. The main ones, in England and Wales, are:

  • leases, see CG70251
  • licences, see CG70270
  • easements, see CG70272
  • profits-a-prendre, see CG70273.

Brief descriptions of each of these interests follow.