Replacement asset relief: Difference between revisions

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imported>Doug Williamson
(Add alternative name.)
imported>Doug Williamson
(Generalise.)
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''UK tax - capital gains.''  
1.  ''UK tax - capital gains.''  


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.
Alternative name for Business Asset Rollover Relief.




Also known as Business Asset Rollover Relief.
2.  ''Tax.''
 
More broadly, any tax relief that defers tax on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.




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


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

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 on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.


See also