Repatriated and Replacement asset relief: Difference between pages

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.

@@ Line 1: / Line 1: @@
-The term 'repatriated' refers to the return of profits, cash, or other valuable assets to the jurisdiction of origin or control.
+.  ''UK tax - capital gains.''
-For example, repatriated profits are generally ones which have been transferred to the country of the beneficial owner of the business.
+Alternative name for Business Asset Rollover Relief.
-Repatriated profits may be subject to additional tax when they are repatriated, subject to any relevant tax relief.
+.  ''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 ==
-* [[Control]]
+* [[Business Asset Rollover Relief]]
-* [[Double taxation relief]]
+* [[Chargeable gain]]
+* [[Depreciating asset]]
 * [[Jurisdiction]]
-* [[Withholding tax]]
+* [[Partial re-investment]]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]