CG37600P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Mergers of interests: contents

TRUSTS AND CAPITAL GAINS TAX

Becoming absolutely entitled: particular cases

Mergers of interests

1. CG37610

   Absolute entitlement: mergers of interests: non-mergers
2. CG37620

   Absolute entitlement: life interest released in favour of remaindermen
3. CG37630

   Absolute entitlement: purchase by one beneficiary of other interest
4. CG37640

   Absolute entitlement: purchase of life interest and reversion
5. CG37641

   Absolute entitlement: mergers of interests: examples