Roll over relief definitions

Roll-over Relief

A tax concession, which allows investors and businesses to defer the payment of Capital Gains Tax. For example, if proceeds from the sale of a fixed asset are reinvested, Capital Gains Taxis not payable until the new asset is sold.
Found on http://www.encyclo.co.uk/local/20174

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Roll-over relief

A way of delaying the payment of capital gains tax by reinvesting profit from the sale of one business asset to another.
Found on http://www.encyclo.co.uk/local/20704

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Roll-over relief

A way of delaying the payment of capital gains tax by reinvesting profit from the sale of one business asset to another.
Found on https://www.encyclo.co.uk/local/20697

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roll-over relief

A capital gains tax relief given to you when you sell assets used in your business and purchase new assets. It enables you to defer paying capital gains tax on the proceeds that you have reinvested until the replacement assets are sold. Only applies to certain assets including land and buildings, fixed plant and fixed machinery, and goodwill.
Found on https://www.encyclo.co.uk/local/20956

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