Rollover relief: Difference between revisions
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imported>Doug Williamson m (Spacing 20/8/13) |
imported>Doug Williamson m (Category added 8/10/13) |
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== See also == | == See also == | ||
* [[Tax relief]] | * [[Tax relief]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 09:26, 8 October 2013
(ROR).
UK Tax.
A UK tax relief enabling a trader to postpone payment of capital gains tax or corporation tax on the disposal of specified classes of business asset by rolling over the gain into an asset also within one of the specified classes, which is acquired within one year before and three years after the date of disposal.
