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CG60250C | Reliefs: replacement of business assets (roll-over relief): contents

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG60250Reliefs: replacement of business assets (roll-over relief): introduction
  2. CG60260Reliefs: replacement of business assets (roll-over relief): who can claim relief
  3. CG60270Reliefs: replacement of business assets (roll-over relief): old assets
  4. CG60271Reliefs: replacement of business assets (roll-over relief): new assets
  5. CG60280Reliefs: replacement of business assets (roll-over relief): relevant assets
  6. CG60281Reliefs: replacement of business assets (roll-over relief): relevant assets - land and buildings
  7. CG60282Reliefs: replacement of business assets (roll-over relief): relevant assets - fixed plant or machinery
  8. CG60287Reliefs: replacement of business assets (roll-over relief): furnished holiday lettings
  9. CG60288Reliefs: replacement of business assets (roll-over relief): partnerships
  10. CG60289Reliefs: replacement of business assets (roll-over relief): non-residents
  11. CG60290Reliefs: replacement of business assets (roll-over relief): computation of relief
  12. CG60292Reliefs: replacement of business assets (roll-over relief): computation of relief - partial trade use
  13. CG60295Reliefs: replacement of business assets (roll-over relief): depreciating assets
  14. CG60300Reliefs: replacement of business assets (roll-over relief): time limit for acquiring the new asset
  15. CG60310Reliefs: replacement of business assets (roll-over relief): obtaining relief
  16. CG60280PReliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets
  17. CG60290PReliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief