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  1. Home
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
22 October 2024 - See all updates
  1. Back to contents
  2. TSEM6000

TSEM6200 - Legal background to trusts & estates: types of interest in property - table of contents

  1. TSEM6201
    Absolute interest in property
  2. TSEM6202
    Splitting an absolute interest
  3. TSEM6203
    Life tenant - an outline
  4. TSEM6204
    ‘Absolute interest in income’
  5. TSEM6205
    Limited interest - definition
  6. TSEM6210
    Vested interest - definition
  7. TSEM6211
    Contingent interest - definition
  8. TSEM6212
    In remainder - definition
  9. TSEM6213
    Splitting interests to create a trust
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