Capital Gains Tax relief on gifts of business assets

Official URL: https://www.gov.uk/government/publications/capital-gains-tax-relief-on-gifts-of-business-assets
Publisher / authority: HMRC
Type: publication
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: 23 Jun 2026, 13:22 UTC (14:22 BST)
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

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Document	Published / updated by source	First seen	Versions

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/json 14.9 KB	ok:json	`b1e95f0a6c32dca348b31d6a9c50cebca09bb807aad548d7ebddd23bfc36167c`

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.