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  1. Home
HMRC internal manual

Capital Gains Manual

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

CG31100P - Death and Personal Representatives: Legatees and their treatment: Who is a legatee: contents

Legatees and their treatment

Who is a legatee

  1. CG31100
    Legatees and their treatment: who is a legatee: legatee defined
  2. CG31110
    Legatees and their treatment: who is a legatee: trustee as legatee
  3. CG31120
    Legatees: distinguishing personal representatives and trustees
  4. CG31130
    Legatees: recipient under Donatio Mortis Causa is legatee
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