Commentary

C3.1901 Other CGT reliefs—introduction

Capital gains tax
Capital gains tax | Commentary

C3.1901 Other CGT reliefs—introduction

Capital gains tax | Commentary

Division C3.19     Other CGT reliefs

For updates affecting this Division please see Part C0 Updates

Other CGT reliefs

C3.1901 Other CGT reliefs—introduction

Gains on the disposal of assets are chargeable gains unless excluded by an express exemption1. The exclusions provide for categories of exempt persons, exempt assets, exempt disposals and exempt gains. In addition, a number of reliefs are available to reduce or defer the amount of capital gains tax payable. This Division covers the various reliefs available which are not covered elsewhere.

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