CG66620+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Capital Gains Tax and gifts

Reliefs and exemptions

CG66620Gifts: reliefs and exemptions: introduction
CG66630Gifts: reliefs and exemptions: hold- over relief
CG66631Gifts: reliefs and exemptions: the rules for hold-over relief
CG66640Gifts: reliefs and exemptions: exemptions
CG66641Gifts: to charities and certain other bodies
CG66642Gifts: to charities: conditions
CG66643Gifts: consideration
CG66644Gifts: later disposal by charity
CG66645Gifts: charity absolutely entitled
CG66646Gifts: of Qualifying Corporate Bonds to Charities etc.
CG66647Gifts: avoidance
CG66648Gifts: Income Tax Relief for Gifts of Shares to Charities
CG66660Gifts of land to housing associations: conditions
CG66661Gifts: computation
CG66662Gifts: definition
CG66720Gifts and hold-over relief: Finance Act 1989 changes
CG66721Gifts and hold-over relief: Finance Act 2004 changes: gifts to certain settlements: outline

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