UK
general
Effective 2026-06-23

Policy paper: Capital Gains Tax relief on gifts of business assets

This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.

This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.

Source

HMRC

https://www.gov.uk/government/publications/capital-gains-tax-relief-on-gifts-of-business-assets

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