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Holdover and rollover relief

This episode looks at holdover and rollover relief claims and why they have become so important again.


The episode looks at


  • What can and cannot be claimed for both reliefs

  • The claims procedures – how and where to claim, time limits and current practical issues that could invalidate the claim

  • A range of real-life practical examples

  • Planning points with these two important reliefs


By the end of the episode you will have an updated and excellent knowledge of holdover and rollover relief, how they work, the claims procedures and how to use them in planning.


List of contents

1:23      Holdover and rollover introduction and why they are back 'in fashion'

2:19      What is holdover relief?

3:23      Who can claim holdover relief?

4:27      When can you not get holdover relief?

4:58      s165 and s260 TCGA 1992

5:18      Is there a lifetime limit?

5:51      Qualifying assets

6:47      Restrictions on the amount of the claim

9:29      Minor children

9:55      Limited companies and holdover

10:16    The holdover relief claim

10:44    Where the claim is made

11:01    HS295

11:28    Holdover claim form problems

12:15    Problems with signatures

12:33    Nudge (one to many) campaign for holdover relief

14:15    Physical or digital signature???

15:35    Basic example

16:28    Basic example 2

17:47    Impact of non-residence

18:46    Practical example of holdover and non-residence

20:51    Holdover example and pre-transaction planning

23:59    Points to watch on agricultural property

25:04    Shares

25:10    Definition of trading

26:15    Non-chargeable assets

27:33    What is rollover relief, why it is important and impact with BADR

28:54    Rollover relief the basis

29:11    Practical example 1 - time limits

29:14    Practical example 2 - time limits

35:05    Rollover assets and depreciating assets

37:30    Use of assets up to point of sale/transaction

38:30    Types of assets that qualify

40:26    FHL

41:38    Help sheet 290

42:25    Reinvest - not all proceeds reinvested



Holdover and rollover relief update

SKU: Hold2023
  • The podcast is supplied as an MP3 file

    The verification quiz is in Excel format

    This podcast was recorded in September 2023

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