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