Roll-over relief
Aircraft
Assets applicable to
Basic concept
Buildings and structures
Business use of home
Businesses applicable to
Claims
Generally
Provisional
Claims, effect on
Classes of assets
Commencement/cessation of trade
Compensation and damages
Composite transactions
Compulsory purchase
Conditions to be met
Depreciating assets
Conversion of held-over gain to rolled-over gain
Crystallisation of held-over gain
Generally
Hold-over relief
Meaning
Partial reinvestment
Disincorporation relief
Dual resident trustees
Ewe and suckler cow premium quotas
Extra-statutory concessions D45, withdrawal of
Fish quotas
Fixed plant or machinery
Furnished holiday lettings
Gains deferred between 1982 and 1988, 50 per cent relief (companies only from 6 April 2008)
Generally
Gifts of business assets, interaction with
Goodwill
Groups
Groups of companies
Anti-avoidance
Changes in groups between disposal and re-investment
Compulsory acquisition of land
Degrouping
Generally
Intra-group transfers
Property-holding companies treated as trading
Re-investment in depreciating asset
Residence, dual residence etc.
Trades carried on successively
Trades treated as one trade
Hold-over relief, depreciating assets
Hovercraft
Husband and wife and civil partners, transfers between
Incorporation relief, interaction with
Intangible fixed assets
Generally
Groups of companies
Joint ownership
Land
Lloyd's underwriters
Married couples and civil partners, transfers between
Mechanics of relief
Milk quotas
New assets
Assets already owned and in use for purpose of trade
Assets to be taken into use
Buildings and structures, partial trade use
Date of acquisition
Deemed acquisitions
Non-business purpose
Re-acquisition of old asset
Time-limits for reinvestment
Non-resident trusts
Dual-resident settlements
Generally
Roll-over relief
Non-residents
After acquisition
Before the earlier of acquisition or disposal
CGT disposals
Exportation of new asset
Generally
Interval between disposal and acquisition
Old assets
Activities regarded as trade
Assets only partially used for trade
Period of ownership, use throughout
Personal company, use by
Re-acquisition of old asset
Use for the purpose of trade
Partial reinvestments
Partnerships
Potato quotas
Qualifying assets
Aircraft
Classes
Ewe and suckler cow premium quotas
Fish quotas
Fixed plant and machinery
Goodwill
Hovercraft
Land, buildings and structures
Lloyd's syndicate rights
Milk quotas
Potato quotas
Satellites, space stations and spacecraft
Ships
Single payment scheme/basic payment scheme, entitlements under
Re-investment relief
Relevant business assets
Replacement
Depreciating assets, by
Effect
Generally
Satellites, space stations and spacecraft
Self-assessment
Ships
Single payment scheme/basic payment scheme
Taper relief
Tax law rewrite project
Transfer of business to company
Trustees