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CG36300P | Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Contents

From HM Revenue & Customs · Capital Gains Manual

TRUSTS AND CAPITAL GAINS TAX

Life interests and interests in possession

Contents16 entries

  1. CG36300Life interests and interests in possession: Interests in possession: death and CGT
  2. CG36320Life interests and interests in possession: Interests in possession: Introduction
  3. CG36330Life interests and interests in possession: Interests in possession: meaning
  4. CG36450Life interests and interests in possession: Death of person with interest in possession: property remains settled
  5. CG36453Life interests and interests in possession: Death of person with interest in possession: interest for life of another
  6. CG36454Life interests and interests in possession: Death of person with interest in possession: property ceases to be settled
  7. CG36455Life interests and interests in possession: Death of person with interest in possession: interest in part
  8. CG36457Life interests and interests in possession: Death of person with interest in possession: reversion to settlor
  9. CG36470Death of person with interest in possession: part of settled property
  10. CG36471Death of person with interest in possession: no separate funds
  11. CG36474Death of person with interest in possession: valuation of trust assets
  12. CG36476Death of person with interest in possession: right to part of income
  13. CG36478Death of person with interest in possession: part of settled property
  14. CG36480Death of person with interest in possession in part: special traetment
  15. CG36490Death of person with interest in possession: death of annuitant
  16. CG36510Death of person with interest in possession: recovery of held-over gain