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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
27 February 2026 - See all updates
  1. Back to contents

CG60201C - Capital Gains Manual: Reliefs: contents

  1. CG60201
    Reliefs: Introduction and Order of Reliefs
  2. CG60250C
    Replacement of business assets (roll-over relief): contents
  3. CG61800P
    Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies: contents
  4. CG61900P
    Relief on compulsory acquisition of land: contents
  5. CG61970P
    Relief on transfers of shares to approved Share Incentive Plan: contents
  6. CG62200
    Reinvestment relief
  7. CG62800P
    Enterprise Investment Scheme and Corporate Venturing Scheme: contents
  8. CG63500P
    Investors' Relief
  9. CG63950P
    Business Asset Disposal Relief: contents
  10. CG64200C
    Private residence relief: contents
  11. CG65700C
    Transfer of a business to a company: contents
  12. CG65800P
    Disincorporation relief: contents
  13. CG65900C
    Losses on loans to traders (including payments under a guarantee): contents
  14. CG66450C
    Capital Gains Tax and gifts: contents
  15. CG67500C
    Charities and Capital Gains Tax: contents
  16. CG67600P
    Registered trade unions: contents
  17. CG67650P
    Retirement benefits schemes: contents
  18. CG67800C
    Employee-ownership trusts
  19. CG67900P
    Appropriations to and from stock in trade: contents
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