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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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