Replacement asset relief - Revision history

imported>Doug Williamson: Specify tax liabilities.

2022-03-04T07:34:55Z

Specify tax liabilities.

← Older revision		Revision as of 07:34, 4 March 2022
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	2. ''Tax.''		2. ''Tax.''

	More broadly, any tax relief that defers tax on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.		More broadly, any tax relief that defers tax liabilities on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.

imported>Doug Williamson: Generalise.

2022-03-04T07:34:24Z

Generalise.

← Older revision		Revision as of 07:34, 4 March 2022
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	''UK tax - capital gains.''		1. ''UK tax - capital gains.''

	~~A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal~~.		Alternative name for Business Asset Rollover Relief.


	~~Also known as Business Asset Rollover Relief~~.		2. ''Tax.''

			More broadly, any tax relief that defers tax on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.


	== See also ==		== See also ==
			* [[Business Asset Rollover Relief]]
	* [[Chargeable gain]]		* [[Chargeable gain]]
	* [[Depreciating asset]]		* [[Depreciating asset]]
			* [[Jurisdiction]]
	* [[Partial re-investment]]		* [[Partial re-investment]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add alternative name.

2018-12-01T16:32:33Z

Add alternative name.

← Older revision		Revision as of 16:32, 1 December 2018
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	''UK tax.''		''UK tax - capital gains.''

	A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.		A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.


			Also known as Business Asset Rollover Relief.

imported>Doug Williamson: Delete surplus links.

2017-09-07T20:12:25Z

Delete surplus links.

← Older revision		Revision as of 20:12, 7 September 2017
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	* [[Depreciating asset]]		* [[Depreciating asset]]
	* [[Partial re-investment]]		* [[Partial re-investment]]
	* [[Qualifying asset]]
	* [[Qualifying time period]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update header and add link

2016-08-31T13:12:47Z

Update header and add link

← Older revision		Revision as of 13:12, 31 August 2016
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	''UK ~~Tax~~.''		''UK tax.''

	A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.		A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.
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	== See also ==		== See also ==
			* [[Chargeable gain]]
	* [[Depreciating asset]]		* [[Depreciating asset]]
	* [[Partial re-investment]]		* [[Partial re-investment]]

imported>Doug Williamson: Category added 8/10/13

2013-10-08T09:23:36Z

Category added 8/10/13

← Older revision		Revision as of 09:23, 8 October 2013
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	* [[Qualifying asset]]		* [[Qualifying asset]]
	* [[Qualifying time period]]		* [[Qualifying time period]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Spacing 20/8/13

2013-08-20T14:51:02Z

Spacing 20/8/13

← Older revision		Revision as of 14:51, 20 August 2013
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	''UK Tax.''		''UK Tax.''

	A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.		A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.


	== See also ==		== See also ==
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	* [[Qualifying asset]]		* [[Qualifying asset]]
	* [[Qualifying time period]]		* [[Qualifying time period]]

imported>Administrator: CSV import

2012-10-23T14:20:33Z

CSV import

New page

''UK Tax.''
A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.

== See also ==
* [[Depreciating asset]]
* [[Partial re-investment]]
* [[Qualifying asset]]
* [[Qualifying time period]]