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Official guidance
Capital Gains Manual

CG31100P · Death and Personal Representatives: Legatees and their treatment: Who is a legatee

  • CG31100 · Legatee defined
  • CG31110 · Trustee as legatee
  • CG31120 · Legatees: distinguishing personal representatives and trustees
  • CG31130 · Legatees: recipient under Donatio Mortis Causa is legatee
  1. Death and Personal Representatives: Legatees and their treatment: contents
  2. Death and Personal Representatives: Legatees and their treatment: Who is a legatee: contents

CG31100P | Death and Personal Representatives: Legatees and their treatment: Who is a legatee: contents

From HM Revenue & Customs · Capital Gains Manual

Contents4 entries

  1. CG31100Death and Personal Representatives: Legatees and their treatment: who is a legatee: legatee defined
  2. CG31110Death and Personal Representatives: Legatees and their treatment: who is a legatee: trustee as legatee
  3. CG31120Death and Personal Representatives: Legatees and their treatment: Who is a legatee: Legatees: distinguishing personal representatives and trustees
  4. CG31130Death and Personal Representatives: Legatees and their treatment: Who is a legatee: Legatees: recipient under Donatio Mortis Causa is legatee
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