As outlined in CG66450, gifts to certain bodies will be treated as taking place for consideration that produces neither a gain nor a loss. This section discusses these in more detail. Gifts fall within these rules if they are to:

Charities, registered community amateur sports clubs or specified institutions

Employee trusts

Housing associations

The nation or various bodies, of assets considered to be national heritage


Charities and Capital Gains Tax are discussed from CG67500C. The definition of ‘a charity’ for Capital Gains Tax purposes is in FA2010/SCH6, see CG67501.

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