Commentary

C3.1907 CGT reliefs and deferrals—transfers of land to housing associations

Capital gains tax
Capital gains tax | Commentary

C3.1907 CGT reliefs and deferrals—transfers of land to housing associations

Capital gains tax | Commentary

C3.1907 CGT reliefs and deferrals—transfers of land to housing associations

Where a joint claim is made by the transferor and a relevant housing provider, transfers of land to certain providers are treated in the same way as transfers to charity. Where land is transferred to a relevant housing provider at an undervalue, the transferor's gain or loss is computed by reference to the actual disposal proceeds1. If the sale proceeds do not exceed the amount of the allowable expenditure, the transferor is treated as making neither a gain nor a loss (see C2.304). The relevant housing provider is treated as

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