Replacement asset relief: Difference between revisions
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imported>Doug Williamson (Delete surplus links.) |
imported>Doug Williamson (Add alternative name.) |
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''UK tax.'' | ''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. | 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. | ||
Also known as Business Asset Rollover Relief. | |||
Revision as of 16:32, 1 December 2018
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.
Also known as Business Asset Rollover Relief.
