Landscape Software

Rollover and Holdover

Business asset roll-over relief lets you defer any capital gains tax due when you dispose of certain assets by using the proceeds of the sale to purchase new assets of the same or greater value. Landscape's rollover module features:

Recording of historic claims;
Matching of qualifying disposal proceeds with expenditure on replacement assets;
Restriction of the base cost of an asset in a gains computation;
Automatic crystallisation of heldover gains;
Multiple chargeable gains groups;
Optimisation routines to automatically create the most efficient rollovers.