– see also Roll-over relief

Acquisition of an interest in an asset already used for trade

Aircraft

Assets not brought immediately into trading use

Buildings and land

Classes of assets

Compulsory acquisitions

Freehold reversion by tenant

Generally

Provisional relief

Time of disposal or acquisition

Depreciating assets

Death of claimant

European Company (SE) formation by merger

Generally

Land and buildings

Employee share ownership

– see Employee share ownership trusts (ESOTs); Share incentive plans (SIPs)

Employees and office-holders

Enhancement expenditure

Entitlement to relief

Generally

Part disposal of property purchased as single asset

Trades carried on by same person

Ewe and suckler cow premium quotas

Family company trade or trades

Farmers single payment scheme

Fish quotas

Fixed plant or machinery

General provision

Goodwill

Goodwill, sale of motor dealership

Groups of companies

De-grouping charges

Generally

Provisional relief

Groups of companies, qualifying conditions

Hovercraft

Improvements to existing assets

Individuals

Intangible fixed assets

Joint interests in land

Joint ownership

Land and buildings

Lloyd's underwriters

Milk quotas

Moveable machinery

Non-residents

Office or employment

Oil fields

Partly replaced

Partnership

Partnerships

Assets owned by a partner

Partition of land on dissolution

Period of ownership, apportionment of gain when computing relief

Potato quotas

Private residence, joint interests in

Provisional relief

Public authorities

Re-investment

Rental assignment

Repurchase of same asset

Sale of goodwill and purchase of new premises

Satellites, space stations and spacecraft

Ships

Generally

Tonnage tax

Sports Council grant, exclusion

Successions

Tied premises

Time-limit, extension for re-investment

Time-limits

Transfer of business to a company

Generally

In exchange for shares

Unincorporated associations

Woodlands