SolvedCG37843 | Separate settlements: general comments
From HM Revenue & Customs · Capital Gains Manual
Where a new settlement comes into existence, except as the result of the exercise of a general power of appointment, the settlor of the new settlement is the settlor of the old one, even if he is dead, by reason of the principles expressed in Hart v Briscoe, 53TC, 71H to 73B and Chinn v Collins, 54TC311.