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Official guidance

Capital Gains Manual

CG67030P · Reliefs: gifts and Capital Gains Tax: relief for gifts subject to Inheritance Tax

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CG67031 · Relief for Gifts Subject to Inheritance Tax: The Donor
CG67032 · Relief for Gifts Subject to Inheritance Tax: The Donee
CG67033 · Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals
CG67034 · Relief for Gifts Subject to Inheritance Tax: Computation
CG67035 · Relief for Gifts Subject to Inheritance Tax: Valuation and Claims

Capital Gains Manual
Reliefs: gifts and Capital Gains Tax: relief for gifts subject to Inheritance Tax: contents

CG67035 | Relief for Gifts Subject to Inheritance Tax: Valuation and Claims

From HM Revenue & Customs · Capital Gains Manual

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