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+.
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+.