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Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.19 Other CGT reliefs /CGT reliefs and deferrals / C3.1907 CGT reliefs and deferrals—transfers of land to housing associations

C3.1907 CGT reliefs and deferrals—transfers of land to housing associations

Capital gains tax

Where a joint claim is made by the transferor and a relevant housing provider, transfers of land to certain providers are treated in the same way as transfers to charity. Where land is transferred to a relevant housing provider at an undervalue,

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

E1.416 Dividends from non-UK resident companies—general

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