CG37000P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Introduction: contents

Becoming absolutely entitled: general

Introduction

1. CG37000

   Absolute entitlement
2. CG37100

   Absolute entitlement: effects: deemed disposal
3. CG37200

   Absolute entitlement: losses of trustees and other reliefs
4. CG37300

   Absolute entitlement: occasions of absolute entitlement