Capital Gains Tax Roll-Over, Hold-Over and Deferral Reliefs

Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses. She serves on the SME Business Tax committee of the ICAEW Tax Faculty and on the Owner-Managed Business sub-committee of the CIOT. Chris Williams LLB is Technical Senior Manager at Mazars LLP and Director of taXwords ltd.

1. What you need to know; 2. The forms of roll-over relief; 3. Roll-over relief: conditions; 4. Roll-over relief: calculation; 5. Roll-over relief: shareholders, partners and overseas issues; 6. Groups of companies; 7. Compulsory acquisition of land; 8. Exchange of joint interests in land; 9. Corporate intangible assets; 10. Transfer of shares to a share incentive plan or employee benefit trust; 11. Incorporation relief; 12. Compensation and insurance receipts; 13. EIS deferral and disposal reliefs; 14. EIS deferral relief: withdrawn or clawed back; 15. Seed Enterprise Investment Scheme; 16. Share loss relief; 17. Reorganisations and reconstructions; 18. Entrepreneurs' relief; 19. Business assets hold-over relief: conditions; 20. Hold-over relief: settlor-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22. Hold-over relief: exceptions, claw-back and valuations; 23. Section 260 hold-over relief; 24. CGT reliefs compared.