Roll-over rough edges

Maugham, J.

Roll-over rough edges - 2000 - Taxation 145(3772) 31 August 2000, 555-556(2) .

Examines some of the problems that can arise when a person is seeking to dispose of an interest in land and whether roll-over relief is available.


ROLL-OVER RELIEF
CAPITAL GAINS TAX
TAXATION OF CHARGEABLE GAINS ACT 1992
ASSETS
DISPOSAL