CG30200c - CAPITAL GAINS MANUAL: Contents
DEATH AND PERSONAL REPRESENTATIVES
| CG30200+ | Introduction |
| CG30210+ | General introduction and background |
| CG30300+ | Introduction to taxation consequences |
| CG30320+ | Liability to the date of death |
| CG30500+ | Personal representatives and their liabilities |
| CG30700+ | Period of administration and ascertainment of residue |
| CG30900+ | Distribution and vesting of assets |
| CG31100+ | Legatees and their treatment |
| CG31300+ | Non-trust life interests |
| CG31400+ | Variation of the devolution of an estate |
| CG31900+ | Non-retrospective variations |
| CG32200+ | Valuation of assets at date of death and associated liaison with HMRC Inheritance Tax |
