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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG60201C - Capital Gains Manual: Reliefs: contents

  1. CG60201
    Reliefs: Introduction and Order of Reliefs
  2. CG60250C
    Replacement of business assets (roll-over relief)
  3. CG61800P
    Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies
  4. CG61900P
    Relief on compulsory acquisition of land
  5. CG61970P
    Relief on transfers of shares to approved Share Incentive Plan
  6. CG62200
    Reinvestment relief
  7. CG62800P
    Enterprise Investment Scheme and Corporate Venturing Scheme
  8. CG63200P
    Retirement relief
  9. CG63500P
    Investors' Relief
  10. CG63950P
    Business Asset Disposal Relief
  11. CG64200C
    Private residence relief
  12. CG65700C
    Transfer of a business to a company
  13. CG65800P
    Disincorporation relief
  14. CG65900C
    Losses on loans to traders (including payments under a guarantee)
  15. CG66450C
    Capital Gains Tax and gifts
  16. CG67500C
    Charities and Capital Gains Tax
  17. CG67600P
    Registered trade unions
  18. CG67650P
    Retirement benefits schemes
  19. CG67800C
    Employee-ownership trusts: contents
  20. CG67900P
    Appropriations to and from stock in trade: contents
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