CG37500P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Introduction: Contents

TRUSTS AND CAPITAL GAINS TAX

Becoming absolutely entitled: particular cases

Introduction

1. CG37500

   Absolute entitlement: Introduction
2. CG37510

   Absolute entitlement: part of trust fund: successive events
3. CG37520

   Absolute entitlement: part of trust fund: immediately
4. CG37530

   Absolute entitlement: part of trust fund: Trustees' power of appropriation
5. CG37540

   Absolute entitlement: indivisible assets: English land/trusts
6. CG37543

   Absolute entitlement: wills or intestacies: land
7. CG37560

   Absolute entitlement: part of trust fund: other assets
8. CG37600

   Absolute entitlement: mergers of interests: general
9. CG37700

   Absolute entitlement: special cases: unauthorized distributions