Threads / Capital Gains Tax Reform / Capital Gains Tax relief for gifts of business assets

Policy Paper Published 3 Mar 2021 HM Revenue & Customs ↗ View on GOV.UK

Capital Gains Tax relief for gifts of business assets

This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.

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Linked documents

Policy Paper Capital Gains Tax relief for gifts of business assets

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↗ Capital Gains Tax relief for gifts of business assets

▤ Verbatim text from source document

This measure clarifies an anti-avoidance rule that disapplies Gift Hold-Over Relief when the non-UK resident person gifting the asset also controls the recipient company.

Document details

Type

Policy Paper

Published

3 Mar 2021

Responsible body

HM Revenue & Customs

Issue

Capital Gains Tax Reform

Provenance

Linked to "Capital Gains Tax Reform" via emb (confidence 0.71)

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