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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. CG30200C
  3. CG31100C

CG31180P - Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents

DEATH AND PERSONAL REPRESENTATIVES

Legatees and their treatment

Computing gains arising to legatees

  1. CG31180
    Legatees: computing gains arising to: normal rules apply
  2. CG31190
    Legatees: computing gains arising to: expenses of transfer
  3. CG31192
    Legatees: gains arising: no indexation allowance: certain xfer expenses
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