Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6a29682fade52dc08822190c/260429-CGTGifts-Draft__1_.pdf
Attached to: Capital Gains Tax relief on gifts of business assets
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: —
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/pdf 74.9 KB	ok:pdf	`5f872a9586dd8f2effc2ed5ded661a41649376697b0b2b910504aea966441089`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.