Charities and gifts of non-business assets etc. (ss 256-261ZA)

Contents

Section 256 – Charities [TCGA 1992 s 256] Section commentary
Section 256A – Attributing gains to the non-exempt amount: charitable trusts [TCGA 1992 s 256A] Section commentary
Section 256B – How gains are attributed to the non-exempt amount: charitable trusts [TCGA 1992 s 256B] Section commentary
Section 256C – Attributing gains to the non-exempt amount: charitable companies [TCGA 1992 s 256C] Section commentary
Section 256D – How gains are attributed to the non-exempt amount: charitable companies [TCGA 1992 s 256D] Section commentary
Section 257 – Gifts to charities etc. [TCGA 1992 s 257] Section commentary
Section 257A – Tainted charity donations [TCGA 1992 s 257A] Section commentary
Section 258 – Works of art etc. [TCGA 1992 s 258] Section commentary
Section 259 – Gifts to housing associations [TCGA 1992 s 259] Section commentary
Section 260 – Gifts on which inheritance tax is chargeable etc. [TCGA 1992 s 260] Section commentary
Section 261 – Section 260 relief: gifts to non-residents [TCGA 1992 s 261] Section commentary
Section 261ZA – Gifts of direct or indirect interests in UK land to non-residents [TCGA 1992 s 261ZA] Section commentary

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