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

HMRC internal manual

Capital Gains Manual

Gifts in settlement: hold-over relief

Provided the relevant conditions are met it may be possible for the person making the disposal [“the disponor”] to claim hold-over relief on the disposal of an asset to the trustees of a settlement. Details are to be found in CG66620+. Because the conditions have been restricted on various occasions it is important to be sure that the relevant set of conditions are being considered. In this situation the claim is made by the disponor only. The trustees are not required to be parties to the claim.