Business Asset Rollover Relief

UK tax - capital gains.

A UK tax relief enabling a trader to postpone payment of capital gains tax or corporation tax on the disposal of specified classes of business asset by rolling over the gain into an asset also within one of the specified classes, which is acquired within one year before and three years after the date of disposal.

Often abbreviated to 'rollover relief'.

See also

• Capital Gains Tax
• Corporation Tax
• Tax relief