CG60250c - CAPITAL GAINS MANUAL: Contents

RELIEFS

Replacement of business assets (roll-over relief)

CG60250+General
CG60350+Form of relief
CG60500+Qualifying use
CG60600+Claims and time limit
CG60750+Common difficulties
CG60950+Particular assets
CG61150+Partnerships
CG61250+Assets used in the trade of a family or personal company
CG61350+Non-resident person with UK branch or agency
CG61450+Furnished holiday lettings
CG61550+Interaction with other provisions