The disposal of which TWO of the following assets qualifies for rollover relief? A portable sewing machine used by a sole trader in the business B Shares in an individual’s personal trading company C Land used by a sole trader in the business D Shares in the company of which the individual is an employee E A building owned by a company and let out to other businesses F The goodwill in a sole trader’s business
I chose options C and F, which are correct but now I’m confused as to why option E would not qualify because rollover relief does apply on land and building that have been occupied and are used for the purpose of trading? Please let me know! Thanks in advance!!