CG67270+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Capital Gains Tax and gifts
Hold-over relief: recovering the gains
| CG67270 | Gifts: hold-over relief: recovering the gain |
| CG67271 | Gifts: Hold-over relief: donee becomes non-resident |
| CG67272 | Gifts: hold-over relief: summary of conditions |
| CG67280 | Gifts: Hold-over relief: recovering held-over gains |
| CG67281 | Gifts: hold-over relief: when you recover held-over gains |
| CG67283 | Gifts: hold-over relief: time limits: individuals |
| CG67284 | Gifts: hold-over relief: trustees |
| CG67285 | Gifts: hold-over relief: recovering the gain: companies |
| CG67286 | Gifts: hold-over relief: recovering held-over gain: procedures |
| CG67300 | Gifts: hold-over relief: asset previously disposed of |
| CG67301 | Gifts: hold-over relief: no previous part-disposal |
| CG67302 | Gifts: hold-over relief: previous part-disposals |
| CG67303 | Gifts: hold-over relief: previous part-disposals: leases |
| CG67304 | Gifts: hold-over relief: previous part-disposals: land |
| CG67305 | Gifts: hold-over relief: previous disposals: husband and wife or civil partners |
| CG67320 | Gifts: hold-over relief: employment abroad: introduction |
| CG67321 | Gifts: hold-over relief: employment abroad: becomes resident again |
| CG67322 | Gifts: hold-over relief: employment abroad: remains non-resident |
| CG67330 | Gifts: hold-over relief: employment abroad: action in Districts |
| CG67340 | Gifts: hold-over relief: assessing donee: donee becoming NR |
| CG67341 | Gifts: hold-over relief: assessing donee: reliefs/exemptions |
| CG67342 | Gifts: hold-over relief: subsequent disposal of asset after emigration |
| CG67360 | Gifts: hold-over relief: assessing the donor: introduction |
| CG67361 | Gifts: hold-over relief: assessing donor: tax unpaid by NR donee |
| CG67363 | Gifts: hold-over relief: assessing donor: liaison with Collector |
