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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: class closing rules: possible birth of children

CG37730 | Absolute entitlement: class closing rules: possible birth of children

From HM Revenue & Customs · Capital Gains Manual

There are cases in which the possibility of the birth of children (including further children) to a particular woman is relevant to the question of absolute entitlement. For example, if there is a life interest to Mrs A with remainder to her children, failing whom to B, and Mrs A (who has no children) surrenders her life interest, B does not become absolutely entitled if there is a possibility that Mrs A will have children.

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