CG12705 - Disposal of assets: no gain/no loss disposals

No gain/no loss disposals are disposals where the asset is treated as passing from the transferor to the transferee at a value which results in neither a gain nor a loss accruing to the transferor. For example

• transfers between spouses or between civil partners of each other in a year of assessment in which they are living together, see CG22200+
• transfers between UK resident companies in the same group, see CG45300+
• the transfer of a business between UK resident companies as part of a scheme of reconstruction or amalgamation, see CG52800+
• a gift to a charity, see CG66620+.