SolvedCG31300 | Death and Personal Representatives: death: Non-trust life interests
From HM Revenue & Customs · Capital Gains Manual
The land law of both Scotland and Northern Ireland differs substantially from that of England & Wales. In particular it is possible for an interest to be restricted to someone’s life, without the land in question being settled property.
The recognition and special treatment of particular interests may or may not be provided for by CGT and IHT legislation.