Calculating the CGT for estates ― overview

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

The calculating the CGT for estates sub-topic explains the capital gains tax positions of the deceased before death, the personal representatives during the administration period and the beneficiaries (or legatees). There may be tax planning opportunities when considering the capital gains tax position of the personal representatives during the period of administration

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