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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Capital Gains Tax relief on gifts of business assets

This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.

Last fetched 23 Jun 2026 · gov.uk
Documents
Capital Gains Tax relief for gifts of business assetsDraft legislationapplication/pdfDraft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text
At a glance
TypePolicy paper
First published23 Jun 2026
Last updated23 Jun 2026
Organisations
HM Revenue & Customs
Topics
Business
Source
Open on gov.uk
Other from HM Revenue & CustomsSee all →
CONSULT.
Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)
CONSULT.
Modernising and standardising company tax returns
CONSULT.
Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime
CONSULT.
Reporting company payments to participators
CONSULT.
Inheritance tax on pensions — information sharing regulations
CONSULT.
Guaranteed minimum pension conversion provisions
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