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HMRC internal manual

Capital Gains Manual

Gifts: when relief is available

Under the current rules hold- over relief is only available where the gift is one of the following:

  • gifts of business assets (including unquoted shares in trading companies and holding companies of trading groups), see CG66910 onwards
  • gifts of agricultural land, see CG66960
  • gifts of assets on which there is an immediate charge to Inheritance Tax, see CG67041.
  • gifts of assets out of an Accumulation and Maintenance trust on a child reaching the stipulated age, see CG67044.
  • gifts of heritage property, see CG67046.
  • gifts of assets to heritage maintenance funds, see CG67046.
  • gifts for national purposes, see CG67046.
  • gifts of assets to political parties, see CG67046.
  • gifts of works of art, see CG67046.