Business Asset Roll-over Relief lets you defer any Capital Gains Tax (CGT) due when you dispose of certain assets (called ‘old assets’). If you acquire other assets (called ‘new assets’) costing the same as, or more than, the amount you got when you disposed of the old assets, the relief allows you to postpone paying tax until you dispose of those new assets.
Business Asset Roll-over Relief (Self Assessment helpsheet HS290) - GOV.UK
