– see also Replacement of business assets

Aircraft

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Assets applicable to

Commentary – Essential Tax Companion ¶15125

Basic concept

Commentary – Tax Reporter ¶570-150
HMRC Guidance – CG60770 ; CG60780

Buildings and structures

Commentary – Tax Reporter ¶571-010
HMRC Guidance – CG60990 ; CG61020
Case Law – Anderton (H.M. Inspector of Taxes) v. Lamb ; Temperley (H.M. Inspector of Taxes) v. Visibell Ltd.

Business use of home

Commentary – CGT and the Private Residence ¶110-000 ; CGT and the Private Residence ¶70-020

Businesses applicable to

Commentary – Essential Tax Companion ¶15130

Claims

Generally

Commentary – Tax Reporter ¶570-250
HMRC Guidance – CG60600 ; CG60605

Provisional

Commentary – Tax Reporter ¶570-300
HMRC Guidance – CG60700

Claims, effect on

Commentary – Essential Tax Companion ¶15140

Classes of assets

Commentary – Tax Reporter ¶571-000 ; Hardman's Tax Rates and Tables ¶7-050

Commencement/cessation of trade

Commentary – Tax Reporter ¶202-500

Compensation and damages

– see Compensation and damages

Composite transactions

Commentary – Tax Reporter ¶570-375
HMRC Guidance – CG14773 ; CG60770

Compulsory purchase

Commentary – Essential Tax Companion ¶15615

Conditions to be met

Commentary – Essential Tax Companion ¶15135

Depreciating assets

Conversion of held-over gain to rolled-over gain

Commentary – Tax Reporter ¶571-700

Crystallisation of held-over gain

Commentary – Tax Reporter ¶571-650

Generally

Commentary – Essential Tax Companion ¶15145

Hold-over relief

Commentary – Tax Reporter ¶571-500

Meaning

Commentary – Tax Reporter ¶571-550

Partial reinvestment

Commentary – Tax Reporter ¶571-600

Disincorporation relief

Commentary – Hardman's Tax Rates and Tables ¶7-020

Dual resident trustees

Commentary – Tax Reporter ¶572-250

Ewe and suckler cow premium quotas

Commentary – Tax Reporter ¶571-080

Extra-statutory concessions D45, withdrawal of

Commentary – Essential Tax Companion ¶15145

Fish quotas

Commentary – Tax Reporter ¶571-090
HMRC Guidance – CG78120

Fixed plant or machinery

Commentary – Tax Reporter ¶571-020
HMRC Guidance – CG60960 ; CG60970

Furnished holiday lettings

Commentary – CGT and the Private Residence ¶70-115

Gains deferred between 1982 and 1988, 50 per cent relief (companies only from 6 April 2008)

Commentary – Tax Reporter ¶520-600

Generally

Commentary – Essential Tax Companion ¶15105 ; Essential Tax Companion ¶15120 ; Tax Reporter ¶570-100

Gifts of business assets, interaction with

Commentary – Tax Reporter ¶575-200

Goodwill

Commentary – Tax Reporter ¶571-050
Case Law – Balloon Promotions Ltd v. Wilson (HMIT)

Groups

Commentary – Essential Tax Companion ¶36240

Groups of companies

Anti-avoidance

Commentary – Tax Reporter ¶742-650

Changes in groups between disposal and re-investment

Commentary – Tax Reporter ¶742-630

Compulsory acquisition of land

Commentary – Tax Reporter ¶742-700

Degrouping

Commentary – Tax Reporter ¶741-340

Generally

Commentary – Tax Reporter ¶571-800

Intra-group transfers

Commentary – Tax Reporter ¶742-650

Property-holding companies treated as trading

Commentary – Tax Reporter ¶742-610

Re-investment in depreciating asset

Commentary – Tax Reporter ¶742-620

Residence, dual residence etc.

Commentary – Tax Reporter ¶742-640

Trades carried on successively

Commentary – Tax Reporter ¶742-600

Trades treated as one trade

Commentary – Tax Reporter ¶742-600

Hold-over relief, depreciating assets

Commentary – Tax Reporter ¶571-500–Tax Reporter ¶571-700

Hovercraft

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Husband and wife and civil partners, transfers between

Commentary – Tax Reporter ¶571-850
HMRC Guidance – CG60790

Incorporation relief, interaction with

Commentary – Tax Reporter ¶574-250
HMRC Guidance – CG60210 ; CG64136

Intangible fixed assets

Generally

Commentary – Essential Tax Companion ¶36305 ; Tax Reporter ¶724-000 ; Tax Reporter ¶724-100

Groups of companies

Commentary – Tax Reporter ¶724-200 ; Tax Reporter ¶724-750

Joint ownership

Commentary – Tax Reporter ¶571-900

Land

Commentary – Tax Reporter ¶571-010
HMRC Guidance – CG60990 ; CG61020
Case Law – Anderton (H.M. Inspector of Taxes) v. Lamb ; Temperley (H.M. Inspector of Taxes) v. Visibell Ltd.

Lloyd's underwriters

Commentary – Tax Reporter ¶277-840 ; Tax Reporter ¶571-110

Married couples and civil partners, transfers between

Commentary – Tax Reporter ¶571-850
HMRC Guidance – CG60790

Mechanics of relief

Commentary – Tax Reporter ¶570-200

Milk quotas

Commentary – Tax Reporter ¶571-060

New assets

Assets already owned and in use for purpose of trade

Commentary – Tax Reporter ¶570-900

Assets to be taken into use

Commentary – Tax Reporter ¶570-800
HMRC Guidance – CG60800
Case Law – Milton v Chivers (HMIT)

Buildings and structures, partial trade use

Commentary – Tax Reporter ¶570-825

Date of acquisition

Commentary – Tax Reporter ¶570-700
HMRC Guidance – CG60800

Deemed acquisitions

Commentary – Tax Reporter ¶570-970
HMRC Guidance – CG60760 ; CG60780 ; CG60820

Non-business purpose

Commentary – Tax Reporter ¶570-850
HMRC Guidance – CG60390

Re-acquisition of old asset

Commentary – Tax Reporter ¶570-950

Time-limits for reinvestment

Commentary – Tax Reporter ¶570-750
HMRC Guidance – CG60620 ; CG60640 ; CG60660

Non-resident trusts

Dual-resident settlements

Commentary – Tax Reporter ¶359-450

Generally

Commentary – Tax Reporter ¶359-450

Roll-over relief

Commentary – Tax Reporter ¶359-450

Non-residents

After acquisition

Commentary – Tax Reporter ¶572-150
HMRC Guidance – CG60770 ; CG60790

Before the earlier of acquisition or disposal

Commentary – Tax Reporter ¶572-050

CGT disposals

Commentary – Tax Reporter ¶572-075

Exportation of new asset

Commentary – Tax Reporter ¶572-200

Generally

Commentary – Tax Reporter ¶572-000–Tax Reporter ¶572-250

Interval between disposal and acquisition

Commentary – Tax Reporter ¶572-100
HMRC Guidance – CG60270

Old assets

Activities regarded as trade

Commentary – Tax Reporter ¶570-450
HMRC Guidance – CG60270

Assets only partially used for trade

Commentary – Tax Reporter ¶570-600

Period of ownership, use throughout

Commentary – Tax Reporter ¶570-550

Personal company, use by

Commentary – Tax Reporter ¶570-500
HMRC Guidance – CG61250

Re-acquisition of old asset

Commentary – Tax Reporter ¶570-950

Use for the purpose of trade

Commentary – Tax Reporter ¶570-400
HMRC Guidance – CG60980 ; CG60990

Partial reinvestments

Commentary – Tax Reporter ¶570-350

Partnerships

Commentary – Tax Reporter ¶571-950

Potato quotas

Commentary – Tax Reporter ¶571-070

Qualifying assets

Aircraft

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Classes

Commentary – Tax Reporter ¶571-000

Ewe and suckler cow premium quotas

Commentary – Tax Reporter ¶571-080

Fish quotas

Commentary – Tax Reporter ¶571-090
HMRC Guidance – CG78120

Fixed plant and machinery

Commentary – Tax Reporter ¶571-020
HMRC Guidance – CG60960 ; CG60970

Goodwill

Commentary – Tax Reporter ¶571-050
Case Law – Balloon Promotions Ltd v. Wilson (HMIT)

Hovercraft

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Land, buildings and structures

Commentary – Tax Reporter ¶571-010
HMRC Guidance – CG60990 ; CG61020
Case Law – Anderton (H.M. Inspector of Taxes) v. Lamb ; Temperley (H.M. Inspector of Taxes) v. Visibell Ltd.

Lloyd's syndicate rights

Commentary – Tax Reporter ¶571-110

Milk quotas

Commentary – Tax Reporter ¶571-060

Potato quotas

Commentary – Tax Reporter ¶571-070

Satellites, space stations and spacecraft

Commentary – Tax Reporter ¶571-040

Ships

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Single payment scheme/basic payment scheme, entitlements under

Commentary – Tax Reporter ¶571-100

Re-investment relief

– see Entrepreneurs' relief; Re-investment relief

Relevant business assets

Commentary – Tax Reporter ¶570-150
HMRC Guidance – CG60770 ; CG60780

Replacement

Depreciating assets, by

Commentary – Essential Tax Companion ¶15145

Effect

Commentary – Essential Tax Companion ¶15140

Generally

Commentary – Essential Tax Companion ¶15120–Essential Tax Companion ¶15135

Satellites, space stations and spacecraft

Commentary – Tax Reporter ¶571-040

Self-assessment

Commentary – Essential Tax Companion ¶15135

Ships

Commentary – Tax Reporter ¶571-030
HMRC Guidance – CA25100 ; CG61060

Single payment scheme/basic payment scheme

Commentary – Tax Reporter ¶571-100

Taper relief

– see Entrepreneurs' relief; Taper relief (pre-6 April 2008)

Tax law rewrite project

Commentary – Tax Reporter ¶724-150

Transfer of business to company

Commentary – Essential Tax Companion ¶15350 ; Essential Tax Companion ¶15355

Trustees

Commentary – Tax Reporter ¶358-425 ; Tax Reporter ¶572-250