Different Ways of Deferring CGT by Selling or Gifting a Business Asset – Hold over Relief, Roll over Relief etc.
Capital gains tax (CGT) is levied on capital gains made on the disposal (including gifts) of most assets. However, if the disposal is of ‘business assets’ by a trader (including a personal trading company) then it is possible to defer the charge. Methods of deferral available for both self-employed and companies are via the purchasing […]