CG36300P - Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Contents

TRUSTS AND CAPITAL GAINS TAX

Life interests and interests in possession

1. CG36300

   Interests in possession: death and CGT
2. CG36320

   Interests in possession: Introduction
3. CG36330

   Interests in possession: meaning
4. CG36450

   Death of person with interest in possession: property remains settled
5. CG36453

   Death of person with interest in possession: interest for life of another
6. CG36454

   Death of person with interest in possession: property ceases to be settled
7. CG36455

   Death of person with interest in possession: interest in part
8. CG36457

   Death of person with interest in possession: reversion to settlor
9. CG36470

   Death of person with interest in possession: part of settled property
10. CG36471

    Death of person with interest in possession: no separate funds
11. CG36474

    Death of person with interest in possession: valuation of trust assets
12. CG36476

    Death of person with interest in possession: right to part of income
13. CG36478

    Death of person with interest in possession: part of settled property
14. CG36480

    Death of person with interest in possession in part: special treatment
15. CG36490

    Death of person with interest in possession: death of annuitant
16. CG36510

    Death of person with interest in possession: recovery of held-over gain