Hs295 2025

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Helpsheet 295 provides guidance on the treatment of gifts for Capital Gains Tax (CGT) purposes during the tax year 2013-2014. It primarily focuses on hold-over relief, which allows CGT liability to be deferred when an asset is gifted. The document outlines the types of relief available, including hold-over relief for business assets, unlisted shares, agricultural land, and gifts to charities. It explains how to claim this relief, the conditions under which it applies, and details about calculating gains and liabilities. Additionally, it addresses scenarios involving payments received for assets and implications if a transferee emigrates or dies.

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Versions	Form popularity	Fillable & printable
2014	4.9 Satisfied (500 Votes)
2013	3.8 Satisfied (32 Votes)
2011	4.3 Satisfied (72 Votes)

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What is the holding period of gifted property?

For gifts the holding period is the sum of the time held by the donor and the donee, sometimes referred to as a tack-on holding period. Special Considerations In some cases, a homeowner may transfer the title of their home but retain the right to live in it for their lifetime, establishing a de facto life estate.

What is the business asset disposal relief 5% rule?

Business Asset Disposal Relief eligibility The sale of a qualifying shareholding, which is 5% of the ordinary share capital and voting rights, or qualifying Enterprise Management Incentive shares, in a trading company or the holding company of a trading group.

What qualifies for holdover relief?

Holdover Relief is available when an individual, or the trustees of a settlement, make a Gift of a capital asset to another person.

What is the difference between rollover relief and holdover relief?

In essence, while rollover relief offers a permanent deferral of gains until the eventual sale of the replacement asset, holdover relief provides temporary relief for up to a maximum of 10 years, with specific conditions determining the duration of the deferral.

What is the S 165 holdover relief?

Relief under TCGA 1992 s 165 is one of a small number of holdover reliefs (or gift reliefs) available when certain chargeable assets are gifted wholly or partly to another person.