Annual exemption
Amount of
Attribution of
Capital gains tax
Disabled persons
Disposals on or after 6 April 2016
Generally
Carry forward
Chargeable gains
Allowable loss
Bare trustees
Gifts of business assets
Individuals
Losses
Nominees
Personal representatives
Rates of capital gains tax
Remittance base, interaction of
Taxable amount for the year
Trustees of settlements
Close companies
Gifts with reservation
Inheritance tax
Amount
Attribution of the exemption
Carry-forward of unused exemption
Close companies
Description
Generally
Gifts with reservation, release of reservation
Interaction with other exemptions
Potentially exempt transfers
Settled property
Transfers on the same day
Potentially exempt transfers disregarded
Termination of interest in possession