HMRC’ guidance HS295 Relief for gifts and similar transactions on how gifts are dealt with for capital gains tax purposes confirms that, until further notice, taxpayers can complete the hold-over relief claim form using digital signatures, rather than it being physically signed by both transferor and transferee.
HMRC’ guidance HS295 Relief for gifts and similar transactions on how gifts are dealt with for capital gains tax purposes confirms that, until further notice, taxpayers can complete the hold-over relief claim form using digital signatures, rather than it being physically signed by both transferor and transferee.
