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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG10200C
  3. CG11700C
  4. CG12600P
  5. CG12618

Exemptions: heritage property

TCGA92/S258

Gains arising from the disposal of works of art, manuscripts, scientific collections, historic buildings, outstanding scenic land etc may be exempt from a capital gains charge if the conditions required for Inheritance Tax exemption are satisfied, see CG73300+.

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