Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6a391e80c6e94f095f3efbb3/Gift_Holdover_Explanatory_Notes.odt
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/vnd.oasis.opendocument.text 11.5 KB	unsupported:application/vnd.oasis.opendocument.text	`cbeae1a9e2aacc3266cd29abcf42d7ded4a94d32334f0f297462814533f3dd66`

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