Replacement asset relief: Difference between revisions
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imported>Doug Williamson (Update header and add link) |
imported>Doug Williamson (Delete surplus links.) |
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* [[Depreciating asset]] | * [[Depreciating asset]] | ||
* [[Partial re-investment]] | * [[Partial re-investment]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 20:12, 7 September 2017
UK tax.
A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.