Rollover relief & ESC D23

Clients, say to be original, A & B were trading in farming partnership.  They owned jointly among other assets land and a slaughterhouse.

The partnership dissolved and the land was partitioned between A & B.  A also took ownership of the slaughterhouse. 

The question is, can the gain that A made on the disposal of his share in the land to B, be rolled over against his acquisition of the remainder of the slaughterhouse?

I think that this may be an area covered by ESC D23 but would really value any input.

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S.248A TCGA 1992

Steve Kesby |
Steve Kesby's picture

thanks!

stephenpotter |