Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Official guidance
Capital Gains Manual

CG66450C · Reliefs: Capital Gains Tax and gifts

  • CG66450 · Introduction
  • CG66451 · Chargeable Gifts: Assessments
  • CG66452 · Liability paid in instalments
  • CG66620P · Exemptions and no gain, no loss
  • CG66760 · Reliefs: gifts: gifts pre-14 March 1989: hold-over relief
  • CG66880P · Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
  • CG66996 · Reliefs: gifts: emigration of donee
  • CG67030P · Reliefs: gifts and Capital Gains Tax: relief for gifts subject to Inheritance Tax
  • CG67180 · Gifts: hold-over relief: partial claims
  • CG67190 · Gifts: hold-over relief: spouses or civil partners: transfer assets: separation, divorce or dissolution of civil partnership
  • CG67280 · Reliefs: gifts: recovering held-over gains
  1. Capital Gains Manual
  2. /
  3. /Reliefs: contents

CG66450C | Reliefs: Capital Gains Tax and gifts: contents

From HM Revenue & Customs · Capital Gains Manual

PreviousNext

Contents11 entries

  1. CG66450Reliefs: Capital Gains Tax and gifts: introduction
  2. CG66451Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Assessments
  3. CG66452Reliefs: Capital Gains Tax and gifts: liability paid in instalments
  4. CG66620PReliefs: Capital Gains Tax and gifts: exemptions and no gain, no loss: contents
  5. CG66760Reliefs: gifts: gifts pre-14 March 1989: hold-over relief
  6. CG66880PCapital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
  7. CG66996Reliefs: gifts: emigration of donee
  8. CG67030PReliefs: gifts and Capital Gains Tax: relief for gifts subject to Inheritance Tax: contents
  9. CG67180Gifts: hold-over relief: partial claims
  10. CG67190Gifts: hold-over relief: spouses or civil partners: transfer assets: separation, divorce or dissolution of civil partnership
  11. CG67280Reliefs: gifts: recovering held-over gains
PreviousNext
PrivacyCookiesTerms