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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6200 · Legal background to trusts & estates: types of interest in property - table of contents

  • TSEM6201 · Legal background to trusts & estates: absolute interest in property
  • TSEM6202 · Legal background to trusts & estates: splitting an absolute interest
  • TSEM6203 · Legal background to trusts & estates: life tenant - an outline
  • TSEM6204 · Legal background to trusts & estates: 'absolute interest in income'
  • TSEM6205 · Legal background to trusts & estates: limited interest - definition
  • TSEM6210 · Legal background to trusts & estates: vested interest - definition
  • TSEM6211 · Legal background to trusts & estates: contingent interest -definition
  • TSEM6212 · Legal background to trusts & estates: in remainder - definition
  • TSEM6213 · Legal background to trusts & estates: splitting interests to create a trust
  1. Legal background to trusts & estates: types of interest in property - table of contents
  2. Legal background to trusts & estates: in remainder - definition

TSEM6212 | Legal background to trusts & estates: in remainder - definition

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

An interest in remainder has not yet come into the hands of the person concerned. Another interest has to expire first. The interest is not in possession.

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