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Contents

Official guidance
Capital Gains Manual

CG37700P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute entitlement: other special cases

  • CG37701 · Absolute entitlement: special cases: unauthorized distributions
  • CG37702 · Absolute entitlement: special cases: unauthorized distributions
  • CG37710 · Absolute entitlement: special cases: class closing rules: introduction
  • CG37711 · Absolute entitlement: special cases: class closing rules: introduction
  • CG37712 · Absolute entitlement: special cases: class closing rules: introduction
  • CG37720 · Absolute entitlement: special cases: class closing rules: main rules
  • CG37721 · Absolute entitlement: special cases: class closing rules: main rules
  • CG37722 · Absolute entitlement: special cases: class closing rules: main rules
  • CG37723 · Absolute entitlement: special cases: class closing rules: main rules
  • CG37730 · Absolute entitlement: class closing rules: possible birth of children
  • CG37731 · Absolute entitlement: class closing rules: possible birth of children
  • CG37732 · Absolute entitlement: class closing rules: possible birth of children
  • CG37733 · Absolute entitlement: class closing rules: possible birth of children
  • CG37740 · Absolute entitlement: special cases: infancy
  • CG37741 · Absolute entitlement: special cases: infancy
  • CG37742 · Absolute entitlement: special cases: infancy
  • CG37743 · Absolute entitlement: special cases: infancy
  • CG37750 · Absolute entitlement: but for being an infant
  • CG37751 · Absolute entitlement: but for being an infant
  • CG37752 · Absolute entitlement: but for being an infant
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute entitlement: other special cases: contents
  2. Absolute entitlement: special cases: class closing rules: introduction

CG37710 | Absolute entitlement: special cases: class closing rules: introduction

From HM Revenue & Customs · Capital Gains Manual

In English and Northern Irish law, where a gift is to members of a class of persons, such as all my grandchildren', as opposed to named individuals, there are certain rules, known as class closing rules or the rule in Andrews v Partington, which determine when the membership of the class is to be ascertained, if it is not specifically provided for in the deed or will. Good drafting should make it unnecessary to apply these rules and it will be noticed that many deeds and wills specifically exclude the rule in Andrews v Partington.’

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