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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Gifts: ‘new’ rules

You will now find the rules for hold- over relief in 

  • TCGA92/S165 and TCGA92/SCH7 (gifts of business assets) and
  • TCGA92/S260 (gifts on which Inheritance Tax is chargeable).

In this part:

CG66910+ tell you about the rules for gifts of business assets and CG66990+ gives you some examples.

CG67030+ tell you about the rules for gifts on which Inheritance Tax is chargeable and CG67090 gives you some examples.