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
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CG37600Absolute entitlement: mergers of interests: general
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CG37610Absolute entitlement: mergers of interests: non-mergers
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CG37620Absolute entitlement: life interest released in favour of remaindermen
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CG37630Absolute entitlement: purchase by one beneficiary of other interest
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CG37640Absolute entitlement: purchase of life interest and reversion
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CG37641Absolute entitlement: mergers of interests: examples