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Official guidance
Capital Gains Manual

CG31440P · Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer

  • CG31440 · Variations: estate: disclaimers: general
  • CG31450 · Variations: estate: disclaimers: legal effects: absolute interests
  • CG31470 · Variations: estate: disclaimers: limited interests disclaimed
  • CG31480 · Variations: estate: disclaimers: CGT: if conditions satisfied
  • CG31490 · Variations: estate: disclaimers: conditions
  • CG31500 · Variations: estate: disclaimers: conditions not satisfied
  • CG31510 · Variations: estate: disclaimers: disclaimed assets
  • CG31520 · Variations: estate: disclaimers: documents
  • CG31522 · Variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
  • CG31540 · Variations: estate: disclaimers: where not retrospective for CGT
  1. Death and personal representatives: variation of the devolution of an estate: contents
  2. Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents

CG31440P | Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents10 entries

  1. CG31440Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: general
  2. CG31450Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: legal effects: absolute interests
  3. CG31470Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: limited interests disclaimed
  4. CG31480Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: CGT: if conditions satisfied
  5. CG31490Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: conditions
  6. CG31500Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: conditions not satisfied
  7. CG31510Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: disclaimed assets
  8. CG31520Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: documents
  9. CG31522Death and personal representatives: variation of the devolution of an estate: deeds of disclaimer: variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
  10. CG31540Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: where not retrospective for CGT
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