A

    Capital gains tax - Reliefs - Gift relief - Scope - 51580

    The following assets qualify for relief if they are gifted to a UK resident person: Asset ¶¶ Exclusions Business assets¶51585 Gifts falling into these categories will not qualify for gift...

    Trusts, settlements and estates - Capital gains tax and trusts - Gains assessed on the settlor - During lifetime - Reliefs - 68305

    If the disposal gives rise to a chargeable gain, in certain circumstances the settlor may be entitled to claim holdover relief, or no gain/no loss treatment may apply, as outlined in the following table....