Mutually exclusive and Replacement asset relief: Difference between pages

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imported>Administrator
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imported>Doug Williamson
(Specify tax liabilities.)
 
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Events which cannot occur at the same time.
1. ''UK tax - capital gains.''
 
Alternative name for Business Asset Rollover Relief.
 
 
2.  ''Tax.''
 
More broadly, any tax relief that defers tax liabilities on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.
 


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


[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 07:34, 4 March 2022

1. UK tax - capital gains.

Alternative name for Business Asset Rollover Relief.


2. Tax.

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


See also