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CG30700P | Death and Personal Representatives: Period of administration and ascertainment of residue: contents

From HM Revenue & Customs · Capital Gains Manual

Contents13 entries

  1. CG30700Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: period of administration
  2. CG30710Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: extended period of administration
  3. CG30720Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: confusion over terminology
  4. CG30730Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: acquire at market value
  5. CG30750Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: sales: before residue is ascertained
  6. CG30760Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: sales: legatee only holds a chose in action
  7. CG30770Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: transfers to legatees: no chargeable gain
  8. CG30780Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: necessary to establish if residue ascertained
  9. CG30781Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: early date
  10. CG30790Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: late date
  11. CG30800Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: how residue is ascertained
  12. CG30810Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: providing funds
  13. CG30820Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: executor’s year