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HMRC internal manual

Capital Gains Manual

Qualifying corporate bonds: taxpayer receives shares/QCBs: IHT

FA 1989 introduced a new holdover relief for certain gifts subject to Inheritance Tax, TCGA 1992 section 260. Under section 260(6) it is not possible to claim this relief on the gift of a QCB which carries a gain deferred under section 116(10)(b).