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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
Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.textCapital Gains Tax relief for gifts of business assetsDraft legislationapplication/pdf
At a glance
TypePolicy paper
First published23 Jun 2026
Last updated23 Jun 2026
Organisations
HM Revenue & Customs
Topics
Business
Source
Open on gov.uk
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