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Life and remainder interests

Last updated 8 March 2010

There may be CGT consequences on the creation, surrender, expiry or disposal of a life interest or remainder interest.

We have issued Taxation Ruling TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests to explain these. For more information, visit our website or seek advice from a recognised tax adviser.