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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts after 14March 1989: contents

RELIEFS

Capital Gains Tax and gifts

Gifts after 14 March 1989

  1. CG66880
    Gifts: introduction
  2. CG66881
    Gifts: the 1989 changes
  3. CG66882
    Gifts: 'new' rules
  4. CG66883
    Gifts: when relief is available
  5. CG66884
    Gifts: when relief is not available: donees
  6. CG66885
    Gifts: when relief is recovered
  7. CG66886
    Gifts: Limited Liability Partnerships
  8. CG66887
    Gifts: gifts of shares or securities to companies
  9. CG66891
    Gifts: claims made under the old rules
  10. CG66910
    Gifts: gifts of business assets: introduction
  11. CG66911
    Gifts: gifts of business assets: when relief available
  12. CG66912
    Gifts: gifts of business assets: when relief not available
  13. CG66913
    Gifts: gifts of business assets: how to obtain relief
  14. CG66914
    Gifts: gifts of business assets: form of claim
  15. CG66916
    Gifts: gifts of business assets: late claims
  16. CG66917
    Gifts: gifts of business assets: late claims
  17. CG66918
    Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal
  18. CG66918A
    Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal
  19. CG66919
    Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained
  20. CG66919A
    Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed
  21. CG66920
    Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained
  22. CG66920A
    Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained
  23. CG66921A
    Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"
  24. CG66921B
    Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
  25. CG66921C
    Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"
  26. CG66922
    Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement
  27. CG66923
    Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments
  28. CG66924
    Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
  29. CG66925
    Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
  30. CG66940
    Gifts: business assets: qualifying for relief
  31. CG66941
    Gifts: business assets: definitions
  32. CG66942
    Gifts: business assets: assets used in trade: trustees
  33. CG66943
    Gifts: business assets: qualifying corporate bonds
  34. CG66950
    Gifts: assets used in a trade: trade and non-trade use
  35. CG66951
    Gifts: business assets: non- trade use
  36. CG66952
    Gifts: business assets: buildings and structures
  37. CG66960
    Gifts: business assets: agricultural property
  38. CG66961
    Gifts: agricultural property: liaison with Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office)
  39. CG66962
    Gifts: agricultural property: hope/development value
  40. CG66970
    Gifts: trading/holding cos of trading groups: non-business assets
  41. CG66971
    Gifts: non-business assets: definition
  42. CG66972
    Gifts: non-business assets: restricting relief
  43. CG66973
    Gifts: transfer of a business to a company: section 165relief
  44. CG66974
    Gifts: exchange for shares
  45. CG66975
    Gifts: exchange for shares
  46. CG66976
    Gifts: exchange for shares
  47. CG66977
    Gifts: example
  48. CG66978
    Gifts: transfer of goodwill at nominal consideration
  49. CG66979
    Gifts: transfer of goodwill at nominal consideration
  50. CG66980
    Gifts: computation: allowing hold-over relief
  51. CG66982
    Gifts: computation: how to compute the held-over gain
  52. CG66990
    Gifts: computation: examples
  53. CG66991
    Gifts: computation: outright gift
  54. CG66992
    Gifts: computation: partial gift
  55. CG66993
    Gifts: computation: part trade use of asset
  56. CG66995
    Gifts: disposal of shares: non-business chargeable assets
  57. CG66996
    Gifts: computation: emigration of donee