CG66450C - Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents

RELIEFS

Capital Gains Tax and gifts

Throughout this manual, all legislative references are to the Taxation of Chargeable Gains Act 1992 (“TCGA92”) unless otherwise stated.

1. CG66450

   Introduction
2. CG66451

   Assessments
3. CG66452

   Liability Paid in Instalments
4. CG66620P

   Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: ContentsGifts and Capital Gains Tax: Exemptions and No Gain/No Loss
5. CG66880P

   Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
6. CG67030P

   Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts Subject to Inheritance Tax