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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: legal background: ownership - meaning of property

‘Property’ does not necessarily mean ‘a property’, that is, land or buildings. It has a wider meaning. In this guidance ‘property’ includes land and buildings, savings in bank and building society accounts, and shares.

For further detail about the legal background to types of property ‘real’ and ‘personal’, see TSEM6005-6016.