Policy paper

Capital Gains Tax relief on gifts of business assets

This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.

• From: HM Revenue & Customs
• Published: 23 June 2026

Documents

Capital Gains Tax relief for gifts of business assets

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure explains changes and impacts of the new rules on Capital Gains Tax relief for gifts of business assets.

Published 23 June 2026