Absolute entitlement
– see also Beneficiaries
Deemed disposal
As against trustees
Case Law –
Figg (as Trustee of Stewart's Settlement) v. Clarke (HM Inspector of Taxes). [1997] BTC 157
;
Jenkins (H.M. Inspector of Taxes) v. Brown; Warrington (H.M. Inspector of Taxes) v. Sterland & Ors. and related appeals. [1989] BTC 281
Generally
Settled property
Legislation/Regulatory –
TCGA92 s. 71
HMRC Guidance –
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