SolvedCG66880P | Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
From HM Revenue & Customs · Capital Gains Manual
RELIEFS
Capital Gains Tax and gifts
Gifts after 14 March 1989
Contents13 entries
- CG66880Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction
- CG66881Relief for Gifts of Business Assets: Summary of Rules for Gifts Before 14 March 1989
- CG66882Relief for Gifts of Business Assets: The Donor
- CG66883Relief for Gifts of Business Assets: The Donee
- CG66884Relief for Gifts of Business Assets: Qualifying Assets
- CG66885Relief for Gifts of Business Assets: Basic Computation
- CG66886Relief for Gifts of Business Assets: Restrictions on Relief
- CG66887Relief for Gifts of Business Assets: Deductions for Inheritance Tax Paid
- CG66888Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Clawbacks
- CG66889Relief for Gifts of Business Assets: Claims
- CG66890Relief for Gifts of Business Assets: Valuation
- CG66891Relief for Gifts of Business Assets: Deferred Valuation
- CG66996Gifts: computation: emigration of donee