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Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.16 Holdover relief for gifts of non-business assets /Holdover relief for gifts of non-business assets / C3.1603 Holdover relief for gifts of non-business assets—gifts of direct or indirect interests in UK land to non-residents
Commentary

C3.1603 Holdover relief for gifts of non-business assets—gifts of direct or indirect interests in UK land to non-residents


Capital gains tax

A gift of direct or indirect interests in UK land (before 6 April 2019 and after 5 April 2015, a UK residential property interest) by a UK resident transferor to a transferee who is not resident in the UK qualifies for holdover relief in a similar way to that outlined in C3.16011. The

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