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Official guidance
Capital Gains Manual

CG31180P · Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees

  • CG31180 · Legatees: computing gains arising to: normal rules apply
  • CG31190 · Legatees: computing gains arising to: expenses of transfer
  • CG31192 · Legatees: gains arising: no indexation allowance: certain xfer expenses
  1. Death and Personal Representatives: Legatees and their treatment: contents
  2. Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents

CG31180P | Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents

From HM Revenue & Customs · Capital Gains Manual

Contents3 entries

  1. CG31180Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: computing gains arising to: normal rules apply
  2. CG31190Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: computing gains arising to: expenses of transfer
  3. CG31192Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: gains arising: no indexation allowance: certain xfer expenses
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