Actual consideration for the transfer

Agricultural land

Agricultural property

Business property relief

CGT clawback


Conditions for relief

Corporate trustee

Disposals of assets, reductions

Dual resident trusts, gifts into

Dual residents

Effect of relief

Emigration of donee

Emigration of transferee

Entrepreneurs' relief, interaction with

Foreign-controlled companies

Connected persons

Freedom of establishment


Former computation

Gains deferred between 1982 and 1988, 50 per cent relief (companies only from 6 April 2008)

General provisions


Goodwill transfer

Held-over gain, reductions

Holding company, meaning


Incorporation relief


Inheritance tax

Agricultural property relief

Business property relief


Instalment payments of tax

Intangible assets, transfers between related parties

Interaction with other reliefs

Non-business assets post-13 March 1989

Conditions for relief

Effect of relief

Gifts specifically exempt from inheritance tax

Inheritance tax charge

Non-resident shareholders


Partial business use of building or structure

Post-13 March 1989

Pre-14 March 1989

Private residence relief, interaction with

Qualifying business assets

Replacement of business assets, interaction with

Restrictions on relief

Actual consideration for the transfer

Buildings or structures, partial business use

Companies with non-business chargeable assets

Corporate recipients under foreign control

Emigration of donee


Period of non-qualifying use

Roll-over relief, interaction with

Scope of hold-over relief

Settled property

Settlor-interested settlements, restriction of relief

Arrangement, meaning

Clawback of relief



Inheritance tax

Instalment payments

Interest in settlement, meaning

Maintenance funds for historic buildings

Recovery of tax from donee

Settlor, meaning

Settlor-interested trusts

Share disposals, reductions

Substantial shareholdings exemption

Trading company, meaning

Trading group, meaning