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Official guidance

Capital Gains Manual

CG37510P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute interest in part of trust fund

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CG37520 · Absolute entitlement: part of trust fund: immediately
CG37530 · Absolute entitlement: part of trust fund: Trustees' power of appropriation
CG37540 · Absolute entitlement: indivisible assets: English land/trusts
CG37543 · Absolute entitlement: wills or intestacies: land
CG37560 · Absolute entitlement: part of trust fund: other assets
CG37511 · Absolute entitlement: part of trust fund: successive events
CG37512 · Absolute entitlement: part of trust fund: successive events
CG37521 · Absolute entitlement: part of trust fund: immediately
CG37522 · Absolute entitlement: part of trust fund: immediately
CG37531 · Absolute entitlement: part of trust fund: Trustees' power of appropriation
CG37532 · Absolute entitlement: part of trust fund: Trustees' power of appropriation
CG37533 · Absolute entitlement: Trustees' power of appropriation: Scottish trusts
CG37541 · Absolute entitlement: indivisible assets: English land/trusts
CG37542 · Absolute entitlement: indivisible assets: English land/trusts
CG37544 · Absolute entitlement: wills or intestacies: land
CG37545 · Absolute entitlement: part of trust fund: sales of land
CG37546 · Absolute entitlement: part of trust fund: other trusts of land
CG37547 · Absolute entitlement: part of trust fund: other trusts of land
CG37550 · Absolute entitlement: part of trust fund: Scottish trusts
CG37551 · Absolute entitlement: part of trust fund: land in Ireland
CG37552 · Absolute entitlement: part of trust fund: settlement of undivided share
CG37561 · Absolute entitlement: part of trust fund: Lloyds Bank v Duker
CG37562 · Absolute entitlement: part of trust fund: Lloyds Bank v Duker

Capital Gains Manual
Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute interest in part of trust fund: Contents

CG37532 | Absolute entitlement: part of trust fund: Trustees' power of appropriation

From HM Revenue & Customs · Capital Gains Manual

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