POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 5 (1986)

Relief for replacement of business assets: employees and office-holders.

Last fetched 04 May 2026 · gov.uk

Documents

At a glance

TypePolicy paper

First published20 Aug 1986

Last updated20 Aug 1986

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

Open on gov.uk

Order Paper

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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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Statement of Practice 5 (1986) · Order Paper · Order Paper

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POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 5 (1986)

Relief for replacement of business assets: employees and office-holders.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice 5 (1986)

At a glance

TypePolicy paper

First published20 Aug 1986

Last updated20 Aug 1986

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

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

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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