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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG31440P - Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents

DEATH AND PERSONAL REPRESENTATIVES

Variation of the devolution of an estate

Deeds of disclaimer

  1. CG31440
    Variations: estate: disclaimers: general
  2. CG31450
    Variations: estate: disclaimers: legal effects: absolute interests
  3. CG31470
    Variations: estate: disclaimers: limited interests disclaimed
  4. CG31480
    Variations: estate: disclaimers: CGT: if conditions satisfied
  5. CG31490
    Variations: estate: disclaimers: conditions
  6. CG31500
    Variations: estate: disclaimers: conditions not satisfied
  7. CG31510
    Variations: estate: disclaimers: disclaimed assets
  8. CG31520
    Variations: estate: disclaimers: documents
  9. CG31522
    Variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
  10. CG31540
    Variations: estate: disclaimers: where not retrospective for CGT

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