Difference between revisions of "Replacement asset relief"
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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. | ||
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| + | Also known as Business Asset Rollover Relief. | ||
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.
