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Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.5 Holdover relief for gifts of business assets /Holdover relief for gifts of business assets—generally / C3.501 Holdover relief for gifts of business assets—overview

C3.501 Holdover relief for gifts of business assets—overview

Capital gains tax

For updates affecting this Division please see Part C0 Updates

Holdover relief for gifts of business assets—generally

C3.501 Holdover relief for gifts of business assets—overview

This Division describes the CGT holdover relief which can be claimed under TCGA 1992, s 165 in respect of gifts of business assets¹. For details of the relief which can be claimed under TCGA 1992, s

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E5.406A Employees of European Union institutions—tax exemptions

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE