CG67030P - Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts Subject to Inheritance Tax

RELIEFS

Capital Gains Tax and gifts

Gifts and Inheritance Tax

1. CG67030

   Relief for Gifts Subject to Inheritance Tax: Introduction
2. CG67031

   Relief for Gifts Subject to Inheritance Tax: The Donor
3. CG67032

   Relief for Gifts Subject to Inheritance Tax: The Donee
4. CG67033

   Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals
5. CG67034

   Relief for Gifts Subject to Inheritance Tax: Computation
6. CG67035

   Relief for Gifts Subject to Inheritance Tax: Valuation and Claims