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