Open account and Replacement asset relief: Difference between pages
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imported>Doug Williamson (Link with Payment in advance page.) |
imported>Doug Williamson (Specify tax liabilities.) |
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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 == | ||
* [[ | * [[Business Asset Rollover Relief]] | ||
* [[ | * [[Chargeable gain]] | ||
* [[Depreciating asset]] | |||
* [[Jurisdiction]] | |||
* [[Partial re-investment]] | |||
[[Category: | [[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.
