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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

Division C3.5 Holdover relief for gifts of business assets

Capital gains tax

Division C3.5 Holdover relief for gifts of business assets

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C3.501 Holdover relief for gifts of business assets鈥攐verview

C3.502 Holdover relief for gifts of business assets鈥攃onditions for relief

C3.503 Holdover relief for gifts of business assets鈥攃alculating and claiming relief

C3.504 Holdover relief for gifts of business assets鈥攔eductions in relief

C3.505 Holdover relief for gifts of business assets鈥攁gricultural property

C3.506 Holdover relief for gifts of business assets鈥攕ettled property

C3.508 Holdover relief for gifts of business assets鈥攖ransfer of business to a company

C3.509 Holdover relief for gifts of business assets鈥攇ifts of direct or indirect interests in UK land to non-residents

C3.510 Holdover relief for gifts of business assets鈥攔esidence status of transferee

C3.511 Holdover relief for gifts of business assets鈥攆oreign-controlled UK resident companies

C3.512 Holdover relief for gifts of business assets鈥攇ifts to settlor-interested settlements

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