Change of https://www.gov.uk/government/publications/capital-gains-tax-relief-on-gifts-of-business-assets

Change description : 2026-06-23 14:22:00: First published. [Policy papers and consultations]

Showing diff : ..2026-06-23 13:23:04.482315118 +00:00

Policy paper

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.

From:
HM Revenue & Customs
Published
23 June 2026

Documents

Capital Gains Tax relief for gifts of business assets

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure explains changes and impacts of the new rules on Capital Gains Tax relief for gifts of business assets.

Updates to this page

Published 23 June 2026

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Update history

2026-06-23 14:22
First published.