Laura Poots

Pump Court Tax Chambers

Laura practises in all areas of taxation, offering advice on planning and also acting in the course of disputes and litigation. Her direct tax practice covers personal and corporate taxes. She has particular expertise in private client advice and planning for individuals, trustees and family businesses (UK and international). Laura’s indirect tax practice includes VAT, SDLT and landfill tax. She also advises on commercial and professional negligence disputes involving tax issues. Laura is qualified to accept Public Access instructions and is happy to accept instructions under the Special Advocacy Scheme, and the Joint Advisory Scheme.

Contributed to

1

CGT—gifts

Practice Notes

This Practice Note, written by Laura Poots of Pump Court Tax Chambers, explains the capital gains tax (CGT) rules that apply to gifts and covers the possible CGT reliefs, including hold-over relief under sections 165 and 260 of the Taxation of Chargeable Gains Act 1992 and relief for gifts to charity.

Private Client