Policy paper

Capital Gains Tax relief for gifts of business assets

This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Capital Gains Tax relief for gifts of business assets

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Details

This measure clarifies an anti-avoidance rule that disapplies Gift Hold-Over Relief when the non-UK resident person gifting the asset also controls the recipient company. 

Published 3 March 2021