CG66620P - Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: ContentsGifts and Capital Gains Tax: Exemptions and No Gain/No Loss

RELIEFS

Capital Gains Tax and gifts

Reliefs and exemptions

1. CG66620

   Exemptions and No Gain/No Loss: Introduction
2. CG66621

   Exemptions and No Gain/No Loss: Calculation for Gifts to Charities
3. CG66622

   Exemptions and No Gain/No Loss: Later Disposal by Charity
4. CG66623

   Exemptions and No Gain/No Loss: Charity Becoming Absolutely Entitled to Trust Assets
5. CG66624

   Exemptions and No Gain/No Loss: Gifts of Qualifying Corporate Bonds to Charities
6. CG66630

   Exemptions and No Gain/No Loss: Income Tax and Corporation Tax Relief for Gifts of Certain Assets to Charities
7. CG66635

   Exemptions and No Gain/No Loss: Gifts of Land to Housing Associations