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Contents

Official guidance
Capital Gains Manual

CG70200P · Land: land: introduction to Capital Gains Tax and land

  • CG70200 · Land: disposals of land: special rules
  • CG70201 · Land: capital receipts chargeable to income tax or corporation tax
  • CG70202 · Land: understanding the principles of land law
  • CG70205 · Land: what is land?
  • CG70207 · Land: what is land? Chattels & fixtures
  • CG70220 · Land: 'real' property
  • CG70223 · Land: land tenures
  • CG70224 · Land: estates in land
  • CG70229 · Land: land transferred to trustees
  • CG70230 · Land: legal and beneficial interests in land
  • CG70240 · Land: joint ownership of land
  • CG70250 · Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
  • CG70280 · Land: disposal of interest in land must be in writing
  • CG70281 · Land: disposal of interest in land: form of the contract
  • CG70291 · Land: disposal of interest in land: declaration of trust
  • CG70295 · Land: disposal of interest in land: capital sums derived from assets
  • CG70300 · Land: destruction of buildings
  1. Land: land: introduction to Capital Gains Tax and land: contents
  2. Land: land transferred to trustees

CG70229 | Land: land transferred to trustees

From HM Revenue & Customs · Capital Gains Manual

A landowner may transfer land to one or more persons to hold that land in trust. The trustees will hold the legal interest in, or legal title to, the land on trust for the beneficiary or beneficiaries of the trust.

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