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Contents

Official guidance
Capital Gains Manual

CG60201C · Reliefs

  • CG60201 · Introduction and order of reliefs
  • CG60250C · Replacement of business assets (roll-over relief)
  • CG61900P · Relief on compulsory acquisition of land
  • CG61970P · Relief on transfers of shares to approved Share Incentive Plan
  • CG62200 · Reinvestment Relief
  • CG62800P · Enterprise Investment Scheme and Corporate Venturing Scheme
  • CG63500P · Investors' Relief
  • CG63950P · Business Asset Disposal Relief
  • CG64200C · Private residence relief
  • CG65700C · Incorporation relief
  • CG65800P · Disincorporation relief
  • CG65900C · Losses on loans to traders (including payments under a guarantee)
  • CG66450C · Capital Gains Tax and gifts
  • CG67500C · Charities
  • CG67600 · Registered trade unions and employers’ associations
  • CG67650P · Retirement benefits schemes
  • CG67800C · Employee Ownership Trusts
  • CG67900P · Businesses: appropriations to and from stock in trade
  • CG61800P · Capital Gains Manual: Reliefs: Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies
  • CG63200P · Capital Gains Manual: Reliefs: Retirement relief
  • CG65150 · Private residence relief: exchanges of interests: introduction
  • CG65700 · Incorporation relief: introduction
  • CG66060 · Losses: loans to traders: recovery: contents of section
  1. Capital Gains Manual
  2. Reliefs: contents

CG60201C | Reliefs: contents

From HM Revenue & Customs · Capital Gains Manual

Contents23 entries

  1. CG60201Reliefs: introduction and order of reliefs
  2. CG60250CReliefs: replacement of business assets (roll-over relief): contents
  3. CG61900PReliefs: Relief on compulsory acquisition of land: contents
  4. CG61970PReliefs: relief on transfers of shares to approved Share Incentive Plan: contents
  5. CG62200Reinvestment Relief
  6. CG62800PReliefs: Enterprise Investment Scheme and Corporate Venturing Scheme: contents
  7. CG63500PReliefs: Investors' Relief: contents
  8. CG63950PReliefs: Business Asset Disposal Relief: contents
  9. CG64200CReliefs: private residence relief: contents
  10. CG65700CReliefs: Incorporation relief: contents
  11. CG65800PReliefs: disincorporation relief: contents
  12. CG65900CReliefs: losses on loans to traders (including payments under a guarantee): contents
  13. CG66450CReliefs: Capital Gains Tax and gifts: contents
  14. CG67500CReliefs: charities: contents
  15. CG67600Reliefs: registered trade unions and employers’ associations
  16. CG67650PReliefs: retirement benefits schemes: contents
  17. CG67800CReliefs: Employee Ownership Trusts: contents
  18. CG67900PBusinesses: appropriations to and from stock in trade: contents
  19. CG61800PCapital Gains Manual: Reliefs: Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies: contents
  20. CG63200PCapital Gains Manual: Reliefs: Retirement relief: contents
  21. CG65150Private residence relief: exchanges of interests: introduction
  22. CG65700Reliefs: Incorporation relief: introduction
  23. CG66060Losses: loans to traders: recovery: contents of section
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