»Ê¹ÚÌåÓýapp

TCGA92/S63 and TCGA92/S63A

»Ê¹ÚÌåÓýapp land law of both Scotland and Northern Ireland differs substantially from that of England & Wales. In particular it is possible for an interest to be restricted to someone’s life, without the land in question being settled property.

»Ê¹ÚÌåÓýapp recognition and special treatment of particular interests may or may not be provided for by CGT and IHT legislation.