Actual consideration for the transfer

Commentary – Tax Reporter ¶287-725
HMRC Guidance – CG67192

Agricultural land

Commentary – Tax Reporter ¶287-695 ; Tax Reporter ¶574-650

Agricultural property

Legislation/Regulatory – TCGA92 Sch. 7, para. 1

Business property relief

Commentary – Tax Reporter ¶574-650

CGT clawback

Commentary – 2.4.5

Claims

Commentary – Tax Reporter ¶287-665 ; Tax Reporter ¶574-550
HMRC Guidance – CG67140

Conditions for relief

Commentary – Tax Reporter ¶287-650 ; Tax Reporter ¶574-500

Corporate trustee

Legislation/Regulatory – IRInt. 214

Disposals of assets, reductions

Legislation/Regulatory – TCGA92 Sch. 7, para. 5

Dual resident trusts, gifts into

Legislation/Regulatory – TCGA92 s. 169

Dual residents

Commentary – Tax Reporter ¶574-750

Effect of relief

Commentary – Tax Reporter ¶287-635 ; Tax Reporter ¶574-450

Emigration of donee

Legislation/Regulatory – TCGA92 s. 168
HMRC Guidance – CG18620 ; CG67280 ; CG73769

Emigration of transferee

Commentary – Quick Overview ¶15610

Entrepreneurs' relief, interaction with

Commentary – Tax Reporter ¶570-350 ; Tax Reporter ¶575-150
HMRC Guidance – CG64137

Foreign-controlled companies

Connected persons

Case Law – Foulser & Anor v MacDougall (HM Inspector of Taxes). [2006] BTC 131 ; Foulser & Anor v MacDougall. [2007] BTC 95 ; Foulser and Anor v Macdougal (HMIT) (2005) Sp C 462

Freedom of establishment

Case Law – Foulser & Anor v MacDougall (HM Inspector of Taxes). [2006] BTC 131 ; Foulser & Anor v MacDougall. [2007] BTC 95

Generally

Commentary – Tax Reporter ¶574-800
Legislation/Regulatory – TCGA92 s. 167
Case Law – Foulser and Anor v Macdougal (HMIT)

Former computation

Commentary – Quick Overview ¶15600

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

Commentary – Tax Reporter ¶520-600

General provisions

Legislation/Regulatory – TCGA92 s. 165

Generally

Commentary – Quick Overview ¶15105 ; Tax Reporter ¶287-620 ; Tax Reporter ¶574-400

Goodwill transfer

Commentary – Tax Reporter ¶287-800

Held-over gain, reductions

Legislation/Regulatory – TCGA92 Sch. 7, para. 4

Holding company, meaning

Legislation/Regulatory – TCGA92 s. 165A

Incorporation

Commentary – Quick Overview ¶15410

Incorporation relief

Commentary – Tax Reporter ¶287-785 ; Tax Reporter ¶574-300

Individuals

Commentary – Quick Overview ¶15400

Inheritance tax

Agricultural property relief

Commentary – Tax Reporter ¶574-650

Business property relief

Commentary – Tax Reporter ¶574-650

Generally

Commentary – Quick Overview ¶15605

Instalment payments of tax

Legislation/Regulatory – TCGA92 s. 281

Intangible assets, transfers between related parties

Legislation/Regulatory – CTA2009 s. 849
HMRC Guidance – CIRD44400 ; CIRD44550 ; CIRD45035

Interaction with other reliefs

Commentary – Tax Reporter ¶287-770
HMRC Guidance – CG64137

Non-business assets post-13 March 1989

Conditions for relief

Commentary – Tax Reporter ¶548-700

Effect of relief

Commentary – Tax Reporter ¶548-850

Gifts specifically exempt from inheritance tax

Commentary – Tax Reporter ¶548-800

Inheritance tax charge

Commentary – Tax Reporter ¶548-750

Non-resident shareholders

Case Law – Reeves v Revenue and Customs Commissioners [2018] BTC 524

Non-residents

Commentary – Tax Reporter ¶287-710 ; Tax Reporter ¶574-750
Legislation/Regulatory – TCGA92 s. 166
HMRC Guidance – CG36528 ; CG36547 ; CG66910 ; CG66912 ; CG73825

Partial business use of building or structure

Commentary – Tax Reporter ¶287-755
HMRC Guidance – CG64090 ; CG66950

Post-13 March 1989

Commentary – Tax Reporter ¶548-600

Pre-14 March 1989

Commentary – Tax Reporter ¶548-950

Private residence relief, interaction with

Commentary – Tax Reporter ¶546-975

Qualifying business assets

Commentary – Tax Reporter ¶287-680 ; Tax Reporter ¶574-600
HMRC Guidance – CG64090 ; CG66941

Replacement of business assets, interaction with

Commentary – Tax Reporter ¶575-200

Restrictions on relief

Actual consideration for the transfer

Commentary – Tax Reporter ¶574-900
HMRC Guidance – CG67192

Buildings or structures, partial business use

Commentary – Tax Reporter ¶575-050
HMRC Guidance – CG64090 ; CG66950

Companies with non-business chargeable assets

Commentary – Tax Reporter ¶574-950

Corporate recipients under foreign control

Commentary – Tax Reporter ¶574-800
Case Law – Foulser and Anor v Macdougal (HMIT)

Emigration of donee

Commentary – Tax Reporter ¶574-850

Non-residents

Commentary – Tax Reporter ¶574-750

Period of non-qualifying use

Commentary – Tax Reporter ¶575-000

Roll-over relief, interaction with

Commentary – Tax Reporter ¶570-350 ; Tax Reporter ¶575-200

Scope of hold-over relief

Commentary – Tax Reporter ¶548-550

Settled property

Legislation/Regulatory – TCGA92 Sch. 7, para. 2

Settlor-interested settlements, restriction of relief

Arrangement, meaning

Legislation/Regulatory – TCGA92 s. 169G(1)

Clawback of relief

Legislation/Regulatory – TCGA92 s. 169C

Exceptions

Legislation/Regulatory – FA2013 s. 63 ; TCGA92 s. 169D

Generally

Legislation/Regulatory – TCGA92 s. 169B

Inheritance tax

Legislation/Regulatory – FA2004 Sch. 22, para. 8 ; TCGA92 s. 226A, 226B, 260(1), (7)
HMRC Guidance – CG17245 ; CG64933 ; CG64936 ; CG65446 ; CG67031 ; CG67050

Instalment payments

Legislation/Regulatory – TCGA92 s. 281(2), (8), (9)
HMRC Guidance – CG66531

Interest in settlement, meaning

Legislation/Regulatory – TCGA92 s. 169F

Maintenance funds for historic buildings

Legislation/Regulatory – FA2013 s. 63 ; TCGA92 s. 169D

Recovery of tax from donee

Legislation/Regulatory – TCGA92 s. 282(5), (6)

Settlor, meaning

Legislation/Regulatory – TCGA92 s. 169E

Settlor-interested trusts

Commentary – Tax Reporter ¶548-650 ; Tax Reporter ¶548-670

Share disposals, reductions

Legislation/Regulatory – TCGA92 Sch. 7, para. 7

Substantial shareholdings exemption

Legislation/Regulatory – TCGA92 Sch. 7AC, para. 37

Trading company, meaning

Legislation/Regulatory – TCGA92 s. 165A

Trading group, meaning

Legislation/Regulatory – TCGA92 Sch. 7ZA. Pt. 1, para. 1 ; TCGA92 s. 165A

Trustees

Commentary – Quick Overview ¶15405 ; Tax Reporter ¶574-700

Valuations

Commentary – Quick Overview ¶15400