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Official guidance

Capital Gains Manual

CG66880P · Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets

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CG66880 · Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction
CG66881 · Relief for Gifts of Business Assets: Summary of Rules for Gifts Before 14 March 1989
CG66882 · Relief for Gifts of Business Assets: The Donor
CG66883 · Relief for Gifts of Business Assets: The Donee
CG66884 · Relief for Gifts of Business Assets: Qualifying Assets
CG66885 · Relief for Gifts of Business Assets: Basic Computation
CG66886 · Relief for Gifts of Business Assets: Restrictions on Relief
CG66887 · Relief for Gifts of Business Assets: Deductions for Inheritance Tax Paid
CG66888 · Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Clawbacks
CG66889 · Relief for Gifts of Business Assets: Claims
CG66890 · Relief for Gifts of Business Assets: Valuation
CG66891 · Relief for Gifts of Business Assets: Deferred Valuation
CG66996 · Gifts: computation: emigration of donee

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
Gifts: computation: emigration of donee

CG66996 | Gifts: computation: emigration of donee

From HM Revenue & Customs · Capital Gains Manual

Page Archived content now covered in CG66450C