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Capital Gains Tax relief for gifts of business assets

This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.

Last fetched 04 May 2026 · gov.uk

Documents

Capital Gains Tax relief for gifts of business assets

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

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