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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

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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

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

CG37743 | Absolute entitlement: special cases: infancy

From HM Revenue & Customs · Capital Gains Manual

See CG36333+ for more information on the interests of infants and minors.

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