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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: tenant for life

A tenant for life has a life interest (TSEM6203) in the settled land. The vesting deed (TSEM6302) shows any restrictions on the title.

The tenant for life of a trust between the living (inter-vivos) has various powers because he has legal title. For CGT purposes he may rank as a trustee. Details are at CG34401 onwards.