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Official guidance
Capital Gains Manual

CG37300P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Main occasions of absolute entitlement

  • CG37301 · Absolute entitlement: occasions of absolute entitlement: general
  • CG37310 · Absolute entitlement: termination after specific period
  • CG37320 · Absolute entitlement: termination of life interest
  • CG37321 · Absolute entitlement: termination of life interest
  • CG37322 · Absolute entitlement: termination of life interest
  • CG37330 · Absolute entitlement: exercise of power to advance or appoint capital
  • CG37331 · Absolute entitlement: exercise of power to advance or appoint capital
  • CG37332 · Absolute entitlement: date of absolute entitlement
  • CG37340 · Absolute entitlement: main occasions: agreement to terminate trust
  • CG37350 · Absolute entitlement: main occasions: reaching a specified age
  • CG37360 · Absolute entitlement: contingencies: date of absolute entitlement
  • CG37370 · Absolute entitlement: valuation
  • CG37371 · Absolute entitlement: valuation
  • CG37372 · Absolute entitlement: valuation
  • CG37373 · Absolute entitlement: valuation
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Main occasions of absolute entitlement: Contents
  2. Absolute entitlement: main occasions: reaching a specified age

CG37350 | Absolute entitlement: main occasions: reaching a specified age

From HM Revenue & Customs · Capital Gains Manual

It is common for a trust to provide that a beneficiary is entitled to property if he or she reaches a particular age. If there are several beneficiaries who each become entitled to a share if they reach a particular age, determining the moment of absolute entitlement can be complicated. This is covered in CG37700+ and CG37510+.

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