Gifts of business assets
Agricultural land
Agricultural property
Business property relief
CGT clawback
Claims
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
Generally
Former computation
Gains deferred between 1982 and 1988, 50 per cent relief (companies only from 6 April 2008)
General provisions
Generally
Held-over gain, reductions
Holding company, meaning
Incorporation
Incorporation relief
Individuals
Inheritance tax
Agricultural property relief
Business property relief
Generally
Instalment payments of tax
Intangible assets, transfers between related parties
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
Non-residents
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
Non-residents
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
Exceptions
Generally
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
Trustees
Valuations