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Detailed breakdown of business investment by industry and asset, in current prices and chained volume measures, non-seasonally adjusted and seasonally adjusted, UK.
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This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
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