Rollover relief: Difference between revisions
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(ROR). | (ROR). | ||
''UK | ''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. | 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. | ||
Revision as of 13:17, 31 August 2016
(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.
