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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 April 2026 - See all updates
  1. Back to contents
  2. CG60201C

CG65800P - Reliefs: disincorporation relief: contents

  1. CG65800
    Introduction
  2. CG65810
    Conditions for relief
  3. CG65820
    Effect of disincorporation relief: overview
  4. CG65825
    Effect of disincorporation relief: qualifying assets
  5. CG65830
    Effect of disincorporation relief: post-FA 2002 goodwill
  6. CG65835
    Effect of disincorporation relief: shareholders
  7. CG65840
    Effect of disincorporation relief: examples
  8. CG65850
    Making a claim
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