CG67030+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Capital Gains Tax and gifts

Gifts and Inheritance Tax

CG67030Gifts: Inheritance Tax: introduction
CG67031Gifts: Inheritance Tax: when relief is available
CG67032Gifts: Inheritance Tax: when relief is not available
CG67033Gifts: Inheritance Tax: how to obtain the relief
CG67034Gifts: Inheritance Tax: form of claim
CG67035Gifts: Inheritance Tax: Late claims
CG67040Gifts: Inheritance Tax: non-business assets: qualifying for relief
CG67041Gifts: Inheritance Tax: non-business assets: gifts immediately chargeable to Inheritance Tax
CG67042Gifts: Inheritance Tax: non-business assets: potentially exempt xfers
CG67050Gifts: Inheritance Tax: Relief for Inheritance Tax: Introduction
CG67051Gifts: Inheritance Tax: Relief for Inheritance Tax: allowing relief
CG67052Gifts: Inheritance Tax: Relief for Inheritance Tax: part-disposals
CG67053Gifts: Inheritance Tax: Relief for Inheritance Tax: liaison with Capital Taxes Office
CG67054Gifts: Inheritance Tax: Relief for Inheritance Tax: potentially exempt transfers
CG67060Gifts: Inheritance Tax: accumulation/maintenance trusts: introduction
CG67061Gifts: Inheritance tax: accumulation/maintenance trusts: reaching 18
CG67062Gifts: IHT: accumulation/maintenance trusts: beyond 18
CG67063Gifts: Inheritance Tax: accumulation/maintenance trusts: cases of doubt
CG67064Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to certain settlements: outline
CG67065Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal
CG67065AGifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal
CG67066Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained
CG67066AGifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed
CG67067Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained
CG67067AGifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained
CG67068AGifts: Inheritance Tax: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"
CG67068BGifts: Inheritance Tax: gifts to certain settlements: definitions relating to property
CG67068CGifts: Inheritance Tax: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"
CG67069Gifts: Inheritance Tax: gifts to certain settlements: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement
CG67070Gifts: Inheritance Tax: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments
CG67071Gifts: Inheritance Tax: gifts to certain settlements: exceptions to general rule
CG67072Gifts: Inheritance Tax: political parties exempt from IHT
CG67073Gifts: Inheritance Tax: works of art
CG67074Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax
CG67075Gifts: Inheritance Tax: gifts to certain settlements: information power
CG67080Gifts: Inheritance Tax: where to find help
CG67081Gifts: Inheritance Tax: cases of doubt or difficulty
CG67082Gifts: Inheritance Tax: reference to Capital Taxes Office
CG67090Gifts: Inheritance Tax: allowing hold- over relief
CG67091Gifts: Inheritance Tax: how to compute held-over gain
CG67100Gifts: Inheritance Tax: examples
CG67101Gifts: Inheritance Tax: outright gift
CG67102Gifts: Inheritance Tax: partial gift
CG67103Gifts: Inheritance Tax: retirement relief

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