Rollover relief

(ROR).

UK tax.

Abbreviation for Business Asset Rollover Relief.

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.

See also

• Capital Gains Tax
• Corporation Tax
• Tax relief