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Contents

Official guidance

Capital Gains Manual

CG60201C · Reliefs

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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
CG62800 · 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
CG67900 · 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
CG62800P · Enterprise Investment Scheme and Corporate Venturing Scheme
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
CG66620 · Capital Gains Tax and gifts: exemptions and no gain, no loss: introduction
CG67030 · Gifts: relief for gifts subject to Inheritance Tax: introduction

Capital Gains Manual
Reliefs: contents

CG66060 | Losses: loans to traders: recovery: contents of section

From HM Revenue & Customs · Capital Gains Manual

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