Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Annual exempt amount: general

It is possible for taxpayers to arrange their affairs to obtain the benefit of morethan one annual exemption against the disposal of a particular asset. In somecircumstances we can challenge such arrangements, see CG18150+ below.