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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Gifts in settlement: other reliefs

As regards gifts or partial gifts made after 6 April 1976 to trusts set up for the benefit of employees on certain conditions, see CG36000+.

The Capital Gains Tax aspects of gifts of to charities are dealt with in CG67515.

Gifts of heritage assets are dealt with in CG73300+.