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