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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

CG37712 | Absolute entitlement: special cases: class closing rules: introduction

From HM Revenue & Customs · Capital Gains Manual

In practice, because deeds are no longer examined, you are unlikely to have any reason to doubt that the trustees are correct when they apply the class closing rules and indicate that absolute entitlement has therefore occurred. However cases may arise where the trustees claim that because of the class closing rules absolute entitlement occurred many years ago. You should examine such cases critically.

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