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bigduckontax, Accountant
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I have a client who wishes to sale the leasehold of a restaurant

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I have a client who wishes to sale the leasehold of a restaurant she owns which is in her husband's name. She wishes to start a completely new business with her as sole director and a new lease will commence in her husband's name. Can she claim any rollover relief on capital gains tax?
Hello, I'm Keith and happy to help you with your question.
There are limitations to Roll Over relief. Here is HMRC advice from Help Sheet 290:
If you are a trader you can claim relief if you use the old and new assets in:
• the same trade, or
• another trade that you carry on at the same time or shortly after you have
ceased the first trade.'
HMRC will accept relief claims where there is a gap of three years or less
between one trade ending and another starting.
So, you see the response to your question is both 'Tes' and 'No!' It all depends upon your client's intentions as to future trading. If she has not been trading in her new business environment or is not quick to run her new venture then her claim may fail.
I do hope I have been able to shed some light on this matter for you.
bigduckontax and other Tax Specialists are ready to help you
Thank you for your excellent support.