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HMRC internal manual

Capital Gains Manual

Disposals by trustees: reliefs: gifts hold-over relief

FA82/S82A claim to gifts hold-over relief can be made by trustees provided that the conditions of Section 260, or Paragraphs 2 or 3 Schedule 7 TCGA 1992 are present. See CG66880+. Such claims extend to any deemed disposals by trustees. The transferee (except a trustee of settled property) must join in the claim, see CG66913. The claim form in Help Sheet IR295, or a copy, must be used. The Help Sheet can be downloaded from the Revenue External Web Site SA pages. The previous conditions for hold-over relief which applied between 6 April 1982 and 13 March 1989 were far wider, see CG66730+.