To ensure that the gifted asset is not easily brought out of the charge to Capital Gains Tax, relief is precluded in some circumstances due to the status of the donee. These restrictions are discussed below.


Where the donee is an individual, the general principle is that they must be UK resident (see RDRM10000) for relief to be available on the gift. Broadly, relief is not available where the gift is to an individual who is not UK resident, or is UK resident but is regarded for the purposes of any double taxation relief arrangements as not UK resident, such that a subsequent disposal by them immediately after the gift is not going to be subject to UK tax (TCGA92/S166).

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