This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Rollover relief
  • Conditions for the relief
  • Qualifying persons
  • Qualifying reinvestment
  • Buying multiple assets
  • Personally owned assets used in the same personal company
  • Qualifying assets
  • Time limits for reinvestment
  • Amount of relief
  • Proceeds reinvested in full
  • More...
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