SolvedCG65700C | Reliefs: Incorporation relief: contents
From HM Revenue & Customs · Capital Gains Manual
Contents11 entries
- CG65710Reliefs: Incorporation relief: conditions for relief
- CG65715Reliefs: Incorporation relief: meaning of ‘business’
- CG65720Reliefs: Incorporation relief: consideration wholly or partly in exchange for shares and consideration other than in shares
- CG65730Reliefs: incorporation relief: section 162A election for incorporation relief to not apply (transfers before 6 April 2026)
- CG65735Reliefs: Incorporation relief: Claim for incorporation relief (transfers from 6 April 2026 onwards)
- CG65740Reliefs: Incorporation relief: computation
- CG65745Reliefs: Incorporation relief: computation: transfer of liabilities
- CG65750Reliefs: Incorporation relief: example: consideration wholly in shares
- CG65755Reliefs: Incorporation relief: example: consideration partly in shares
- CG65760Reliefs: Incorporation relief: example: consideration partly satisfied by sum credited to director's loan account
- CG65765Reliefs: Incorporation relief: example: relief restricted to cost of shares