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HMRC internal manual

Capital Gains Manual

Assets disposed of: series of transactions: assessments

TCGA92/S19 (4)

Where there is a series of linked transactions, you may make or adjust assessments as necessary to give effect to TCGA92/S19.

Provided the relevant conditions are satisfied, gains arising as a result of the operation of Section 19 are eligible for gift hold-over relief under TCGA92/S165, see CG66880+. Claims for relief under Section 165 are subject to TMA70/S42 and TMA70/S43 and therefore, where an assessment on an earlier disposal in the series is made for a year which is outside the normal time limit, a claim may be made at any date before the end of the year of assessment following that in which the assessment was made.