SolvedCG37600P | Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Mergers of interests: contents
From HM Revenue & Customs · Capital Gains Manual
TRUSTS AND CAPITAL GAINS TAX
Becoming absolutely entitled: particular cases
Mergers of interests
Contents5 entries
- CG37610Absolute entitlement: mergers of interests: non-mergers
- CG37620Absolute entitlement: life interest released in favour of remaindermen
- CG37630Absolute entitlement: purchase by one beneficiary of other interest
- CG37640Absolute entitlement: purchase of life interest and reversion
- CG37641Absolute entitlement: mergers of interests: examples