CG66880P - Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets

RELIEFS

Capital Gains Tax and gifts

Gifts after 14 March 1989

1. CG66880

   Relief for Gifts of Business Assets: Introduction
2. CG66881

   Relief for Gifts of Business Assets: Summary of Rules for Gifts Before 14 March 1989
3. CG66882

   Relief for Gifts of Business Assets: The Donor
4. CG66883

   Relief for Gifts of Business Assets: The Donee
5. CG66884

   Relief for Gifts of Business Assets: Qualifying Assets
6. CG66885

   Relief for Gifts of Business Assets: Basic Computation
7. CG66886

   Relief for Gifts of Business Assets: Restrictions on Relief
8. CG66887

   Relief for Gifts of Business Assets: Deductions for Inheritance Tax Paid
9. CG66888

   Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Clawbacks
10. CG66889

    Relief for Gifts of Business Assets: Claims
11. CG66890

    Relief for Gifts of Business Assets: Valuation
12. CG66891

    Relief for Gifts of Business Assets: Deferred Valuation