– 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

Case Law – Bond (H.M. Inspector of Taxes) v. Pickford. [1982] BTC 144 ; [1983] BTC 303

Settled property

Legislation/Regulatory – TCGA92 s. 71
HMRC Guidance – CG14260 ; CG16375 ; CG31110 ; CG33280 ; CG33330 ; CG33550 ; CG34320 ; CG36546 ; CG36551 ; CG37000 ; CG37100 ; CG37200 ; CG37203 ; CG37204 ; CG37205 ; CG37206 ; CG37207 ; CG37208 ; CG37210 ; CG37300 ; CG37321 ; CG37340 ; CG37360 ; CG37600 ; CG37640 ; CG37700 ; CG37740 ; CG37750 ; CG37751 ; CG37752 ; CG37800 ; CG37830 ; CG37840 ; CG37850 ; CG37880 ; CG37881 ; CG38040 ; CG56527 ; CG56820 ; CG65365 ; CG66450 ; CG66452 ; CG66623 ; CG66882 ; CG67034 ; CG67517 ; CG67802 ; CG67820 ; CG67865 ; CG67880 ; CG73320 ; CG74200