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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 11 December 2018, see all updates

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1. Contents
2. CG60201C
3. CG60250C
4. CG60500P

Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Qualifying use: Contents

RELIEFS

Replacement of business assets (roll-over relief)

Qualifying use

1. CG60500

   Roll-over relief: two or more trades carried on
2. CG60510

   Roll-over relief: two or more trades carried on simultaneously/successively: personal company
3. CG60520

   Roll-over relief: part only of buildings used for trade
4. CG60530

   Roll-over relief: asset used for purposes of office/employment

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