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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts and Inheritance Tax: Contents

RELIEFS

Capital Gains Tax and gifts

Gifts and Inheritance Tax

  1. CG67030
    Gifts: Inheritance Tax: introduction
  2. CG67031
    Gifts: Inheritance Tax: when relief is available
  3. CG67033
    Gifts: Inheritance Tax: how to obtain the relief
  4. CG67040
    Gifts: Inheritance Tax: disposals qualifying for relief: outline
  5. CG67041
    Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
  6. CG67042
    Gifts: Inheritance Tax: potentially exempt xfers
  7. CG67043
    Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
  8. CG67044
    Gifts: Inheritance Tax: accumulation/maintenance trusts
  9. CG67045
    Gifts: Inheritance Tax: trusts for bereaved minors and age 18to 25trusts
  10. CG67046
    Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax
  11. CG67047
    Gifts: Inheritance Tax: where to find help and cases of doubt
  12. CG67050
    Gifts: Inheritance Tax: Relief for Inheritance Tax paid
  13. CG67054
    Gifts: Inheritance Tax: Relief for Inheritance Tax paid: holdover claims under section 165TCGA 1992
  14. CG67055
    Gifts: Inheritance Tax: Relief for Inheritance Tax paid: Liaison with Specialist PT-IHT
  15. CG67064
    Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline
  16. CG67065
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal
  17. CG67065A
    Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts
  18. CG67066
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained
  19. CG67066A
    Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed
  20. CG67067
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement after hold-over relief obtained
  21. CG67067A
    Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained
  22. CG67068A
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"
  23. CG67068B
    Gifts: Inheritance Tax: gifts to certain settlements: definitions relating to property
  24. CG67068C
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"
  25. CG67069
    Gifts: Inheritance Tax: gifts to certain settlements: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement
  26. CG67070
    Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments
  27. CG67071
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule
  28. CG67075
    Gifts: Inheritance Tax: gifts to settlor-interested settlements: information power
  29. CG67090
    Gifts: Inheritance Tax: allowing hold- over relief