CG66450c - CAPITAL GAINS MANUAL: Contents

RELIEFS

Capital Gains Tax and gifts

CG66450+Introduction
CG66500+Assessments and payment of tax
CG66620+Reliefs and exemptions
CG66730+Gifts before 14 March 1989
CG66880+Gifts after 14 March 1989
CG67030+Gifts and Inheritance Tax
CG67130+Hold-over relief: valuations
CG67170+Hold-over relief: general points
CG67270+Hold-over relief: recovering the gains
CG67380+Anti-avoidance provisions