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Contents

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: valuation

CG37373 | Absolute entitlement: valuation

From HM Revenue & Customs · Capital Gains Manual

If the trustees and the beneficiaries are connected persons, see CG14590+, thenconsideration should be given to the application of TCGA92/S19, see CG14650+.

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