Difference between revisions of "Replacement asset relief"

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''UK Tax.''  
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''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.
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Also known as Business Asset Rollover Relief.
  
  
 
== See also ==
 
== See also ==
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* [[Chargeable gain]]
 
* [[Depreciating asset]]
 
* [[Depreciating asset]]
 
* [[Partial re-investment]]
 
* [[Partial re-investment]]
* [[Qualifying asset]]
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* [[Qualifying time period]]
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[[Category:Accounting,_tax_and_regulation]]

Latest 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.


See also