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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: part-disposals: value shifting: introduction

TCGA92/S29

Without special rules, it would be possible to adjust interests in land, so that valuepassed from one interest to another, without there being any disposal for CGT purposes.The value shifting rules in TCGA92/S29 are intended to counter such avoidance.