24.2 Roll-over relief

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BUSINESSES vol 4(2) start-up, sale and purchase

24.2 Roll-over relief

Copyright © 2025 LexisNexis

| Commentary

A company is entitled to roll-over relief as much as a sole trader or partner¹. All the usual rules apply. Broadly, both the

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(1) START-UP

24.3 Calculating the tax

24.4 Loss relief

24.5 Payment of the tax

24.6 Possible double taxation of company gains

25 Introduction to personal taxation of income received by proprietors from the business

26.1 Tax neutrality of drawings

26.2 National insurance contributions

26.3 Tax relief for interest paid on loans to invest in a sole trade or partnership

27 Income received by company proprietors

28 Dividends—personal taxation of dividend income received by proprietors from the business

29 Salaries and director’s fees—personal taxation of income received by proprietors from the business

30 National insurance contributions

31 Tax relief for interest paid on loans to investors in a close company

32.1 The need for reform

32.2 Registration instead of approval

32.3 Tax relief on taxpayer’s contributions

32.4 Relaxation of the rules on investment

32.5 Authorised payments by a registered pension scheme

32.6 Taxation of pension benefits received

33.1 Registered personal pension plans