CG60201c - CAPITAL GAINS MANUAL: Contents
RELIEFS
Introduction |
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Replacement of business assets (roll-over relief) |
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Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies |
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Relief on compulsory acquisition of land |
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Relief on transfers of shares to approved Share Incentive Plan |
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Employee Share Ownership Trusts |
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Reinvestment relief |
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Enterprise Investment Scheme |
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Retirement relief |
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Entrepreneurs’ Relief |
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Private residence relief |
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Transfer of a business to a company |
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Losses on loans to traders (including payments under a guarantee and qualifying corporate bonds) |
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Foreign tax and double taxation relief |
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Capital Gains Tax and gifts |
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Charities and Capital Gains Tax |
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Registered trade unions |
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Retirement benefits schemes |
