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Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
Dynamic rollover during takeoff, Denham Airfield, Buckinghamshire, 12 September 2015.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
Find out how to claim Business Asset Roll-over Relief.
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