CLA03 - Capital Gains Tax Roll Over Relief

The most common form of Roll-Over Relief for the replacement of business assets would seem a straightforward concept, but the transparent simplicity hides its complex nature.

Part One of this handbook covers this relief, describing in detail the six conditions that must be satisfied in order to qualify. Part Two covers Hold-Over Relief on reinvesting in Depreciating Assets, Part Three Relief for Small Part-Disposals of Land, and Part Four Roll-Over Relief for land sold to authorities having compulsory purchase powers. Roll-Over Relief for the transfer of a business to a company is covered in Part Five, and Roll-Over Relief (by concession) for partitions of land in Part Six.

This comprehensive handbook explains with practical examples and useful pointers one of the more complex parts of taxation legislation. Essential reading for anyone planning to buy or sell assets.

To order this handbook:

telephone the CLA Publications Department on 020 7235 0511 – please have your membership and credit card numbers to hand;

or

write to the CLA Publications Department, 16 Belgrave Square, London, SW1X 8PQ enclosing cheque/postal orders made payable to CLA.

Price for members: £29 - Price for non-members: £39.5