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Contents

Official guidance

Capital Gains Manual

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

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CG60250 · Introduction
CG60260 · Who can claim relief
CG60270 · Old assets
CG60271 · New assets
CG60280 · Relevant assets
CG60281 · Relevant assets - land and buildings
CG60282 · Relevant assets - fixed plant or machinery
CG60287 · Furnished holiday lettings
CG60288 · Partnerships
CG60289 · Non-residents
CG60290 · Computation of relief
CG60292 · Computation of relief - partial trade use
CG60295 · Depreciating assets
CG60300 · Time limit for acquiring the new asset
CG60310 · Obtaining relief
CG60280P · Qualifying Assets
CG60290P · Computation of Relief

Capital Gains Manual
Reliefs: replacement of business assets (roll-over relief): contents

CG60290P | Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief

From HM Revenue & Customs · Capital Gains Manual

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