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Capital Gains Business Asset Rollover Relief · Order Paper · Order Paper

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Capital Gains Business Asset Rollover Relief

This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.

Last fetched 04 May 2026 · gov.uk

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Capital Gains Business Asset Rollover Reliefapplication/pdf

At a glance

TypePolicy paper

First published19 Mar 2014

Last updated19 Mar 2014

Organisations

HM Revenue & Customs

Topics

Capital Gains TaxCapital Gains Tax

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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