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Official guidance
Capital Gains Manual

CG37850P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction

  • CG37851 · Separate settlements: form of the transaction: power in wider form
  • CG37852 · Separate settlements: form of the transaction: power in wider form
  • CG37853 · Separate settlements: form of the transaction: power in wider form
  • CG37854 · Separate settlements: non-exhaustive trusts and revocable trusts
  • CG37855 · Separate settlements: non-exhaustive trusts and revocable trusts
  • CG37856 · Separate settlements: preservation of powers of old settlement
  • CG37857 · Separate settlements: preservation of powers of old settlement
  1. Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction: Contents
  2. Separate settlements: preservation of powers of old settlement

CG37856 | Separate settlements: preservation of powers of old settlement

From HM Revenue & Customs · Capital Gains Manual

It is quite common for a deed of appointment to specify that particular clauses of the original deed should continue to apply to the property subject to the deed of appointment. Generally this means that the powers of administration are preserved. Does this mean that the property concerned is still subject to the trusts of the original settlement?

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