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No relief is available for transfers to the trustees of a ‘settlor-interested’ settlement. A settlement is settlor-interested if any of a settlor, a settlor’s spouse or civil partner and minor child or step-child, does or may benefit in any way, or there are arrangements under which a settlor may acquire an interest. This exclusion does not apply where the trust is a disabled trust or a Heritage Maintenance Fund. In the case of trustees, Hold-over Relief is available on the disposal of an asset which is used for the purposes of a trade, profession or vocation, carried on by: The 10-yearly charge on the trustees of a relevant property trust is not taken into account because it is not a disposal for CGT purposes. the identity of the officer or other identifier and others present, subject to the provisions in POCA relating to pseudonyms of officers of the NCA and members of staff of a relevant Director; [footnote 30] and

Relief is also available for certain gifts to registered bodies, such as Community Amateur Sports Clubs. Find the full list in Schedule 3 Inheritance Tax Act 1984.generalisations or more stereotypical images that certain groups or categories of people are more likely to be involved in criminal activity. This code of practice is made in connection with the exercise of the search powers conferred by section 289 on the following officers only, in the areas set out for each type of officer: The officer should consider whether any consultation could jeopardise an ongoing wider operation or investigation. In such circumstances consultation may not be advisable, but generally it is best practice to consult. In the case of trustees, Hold-over Relief is available on the disposal of an asset which is used for the purposes of a trade, profession or vocation carried on by: Reasonable suspicion can never be supported on the basis of personal factors alone without reliable supporting intelligence or information or some specific behaviour. For example, a person’s race, religion or age, could not be used alone or in combination with other personal factors as the reason for searching that person. Reasonable suspicion could not be based on generalisations or stereotypical images of certain groups or categories of people being more likely to be involved in criminal activity.

The basic principle is that the held-over gain should be calculated and, if possible, agreed. Where such things as unlisted shares or land are involved, this may cause complicated and unproductive work both for you or your advisers and us, in agreeing values.Where Hold-over Relief has been given on the disposal of a house, there may be restrictions on the entitlement to private residence relief on a subsequent disposal. Find more information in Helpsheet 283 Private Residence Relief. Disposals that qualify for Hold-over Relief An officer who has carried out a search under section 289 should make a written record of the search at the time, unless there are exceptional circumstances that could make this impractical. If such a written record is not made at the time then the officer should do so as soon as is reasonably practical thereafter and also set out the reasons for the delay in making the written record. There may be situations in which it is not practical to obtain all the information necessary to complete a written record, but the officer should make every reasonable effort to do so and, if necessary, complete a partial record. See Helpsheet 281 Capital Gains Tax, civil partners and spouses. Reliefs available for gifts and similar transactions