CG36450P - Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Death of person with life interest: Contents

TRUSTS AND CAPITAL GAINS TAX

Life interests and interests in possession

Death of person with life interest

1. CG36450

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

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

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

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

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

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

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

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

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

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

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

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

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