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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 / C3.1605 Holdover relief for gifts of non-business assets—transferee with dual resident status

C3.1605 Holdover relief for gifts of non-business assets—transferee with dual resident status

Capital gains tax

For holdover relief to apply, the transferee must generally be resident in the UK¹, although relief is also available for gifts of direct or indirect interests in UK land (before 6 April 2019 and after 5 April 2015, UK residential property

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I7.333A Companies and replacement APR property

B2.218 Surplus business accommodation

A4.214 Claims following further assessments—income tax and capital gains tax

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption