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HMRC internal manual

Capital Gains Manual

Deep discount securities: no gain/no loss transactions

TCGA92/S118 (4)Other transactions which may be liable to Income Tax but not Capital Gains Tax are transfers made on a no gain/no loss basis. For example, disposals between spouses or between civil partners, TCGA92/S58, and disposals between members of the same group of companies, TCGA92/S171.