Roll-over relief for traders ― restrictions

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Roll-over relief for traders ― restrictions
  • Restrictions to the amount of roll-over relief
  • Partial reinvestment
  • Restrictions to the gain qualifying for relief
  • Non-business use of an asset (buildings and associated land only)
  • Non-business ownership period of an asset
  • Reinvestment in a depreciating asset
  • Tax planning
  • Two or more assets
  • Claiming roll-over relief
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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