Capital gains tax | Commentary

C3.101A ...

Capital gains tax | Commentary

Part C3     Capital gains exemptions and reliefs

Contents of Part C3

[C3.1]     [Rewritten—Chargeable gains of companies]

[C3.2]     [Rewritten—Partnerships]

C3.3     Replacement of business assets (rollover relief)

C3.5     Holdover relief for gifts of business assets

C3.7     Loans to traders

C3.8     Appropriations to and from trading stock

[C3.10]     [Rewritten—Enterprise investment scheme]

[C3.11]     [Rewritten—Venture capital trusts]

C3.12     Business expansion scheme

C3.13     Business asset disposal relief (previously entrepreneurs' relief) and investors' relief

C3.15     Goodwill and intellectual property rights

C3.16     Holdover relief for gifts of non-business assets

C3.17     Principal Private Residence (PPR) relief

C3.18     CGT exempt gains and assets

C3.19     Other CGT reliefs

[Division C3.1]

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