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Official guidance
Capital Gains Manual

CG37100P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Effects of person becoming absolutely entitled

  • CG37101 · Absolute entitlement: effects: expenses
  • CG37102 · Absolute entitlement: effects: death of life tenant
  • CG37103 · Absolute entitlement: effects: sales by trustees after
  • CG37104 · Absolute entitlement: distribution of assets not as strict entitlement
  • CG37105 · Absolute entitlement: distribution of assets not as strict entitlement
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Effects of person becoming absolutely entitled: contents
  2. Absolute entitlement: effects: death of life tenant

CG37102 | Absolute entitlement: effects: death of life tenant

From HM Revenue & Customs · Capital Gains Manual

TCGA92/S73

See CG36454 where the occasion is the termination of a life interest by the death of the person entitled to that interest.

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