Chapter TSEM6304

Published date02 May 2016
Record NumberTSEM6304
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

A tenant for life has a life interest (TSEM6203) in the settled land. The vesting deed (TSEM6302) shows any restrictions on the title.

The tenant for life of a trust between the living (inter-vivos) has various powers because he has legal title. For CGT...

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