Capital Gains Manual

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