Repatriated and Replacement asset relief: Difference between pages

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The term 'repatriated' refers to the return of profits, cash, or other valuable assets to the jurisdiction of origin or control.
''UK Tax.''


For example, repatriated profits are generally ones which have been transferred to the country of the beneficial owner of the business.
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.
 
Repatriated profits may be subject to additional tax when they are repatriated, subject to any relevant tax relief.




== See also ==
== See also ==
* [[Control]]
* [[Depreciating asset]]
* [[Double taxation relief]]
* [[Partial re-investment]]
* [[Jurisdiction]]
* [[Qualifying asset]]
* [[Withholding tax]]
* [[Qualifying time period]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 14:51, 20 August 2013

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

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