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Official guidance
Capital Gains Manual

CG33000P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter

  • CG33000 · Trusts: introduction
  • CG33020 · Trusts: definition: trust
  • CG33071 · Trusts: Administration
  1. Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents
  2. Trusts: introduction

CG33000 | Trusts: introduction

From HM Revenue & Customs · Capital Gains Manual

The glossary at the end of the Trusts, Settlements and Estates Manual (TSEM) covers the most commonly met legal terms relating to trusts in England & Wales and Northern Ireland. Some Scottish terms are explained in the present manual.

The trust law of Northern Ireland is generally similar to that of England & Wales although there are separate statutory provisions in some cases.

Sweet & Maxwell’s Statutes Series, Property Law, which is reprinted most years, provides the current text of the important statutes for England & Wales dealing with trust law.

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