• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Rollover and holdover relief

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Rollover and holdover relief

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by aamir2111.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • June 12, 2017 at 2:28 pm #392866
    aamir2111
    Participant
    • Topics: 123
    • Replies: 85
    • ☆☆☆

    Dear Tutor,
    Please comment if my below understanding is correct or am I lost:-

    Rollover:If I dispose of a qualifying asset ( regardless of depreciating or non depreciating asset) and reinvest the amount in a non depreciating asset, which again I dispose off then the gain will keep on rolling until the final disposal when the amount is not being reinvested any further.

    Hold over:If I dispose off a qualifying asset ( regardless of depreciating or non depreciating asset) and reinvest the amount in non depreciating asset. I sell the new asset before 10years of acquisition then the holdover gain will crystalise regardless if I reinvest the sale proceed in another depreciating asset. However, if we reinvest in a non-depreciating asset then we will have a rollover.

    Regards.

    June 13, 2017 at 6:47 pm #393033
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Situation 1 – Yes
    Situation 2 – did you actually mean to say “reinvest in a depreciating asset”?
    I would also add that for your own benefit you would be far better off acquiring a good working knowledge on all syllabus items rather than continually posing “but what if” questions on specific individual issues that will not impact on whether you pass or fail this exam.

    June 13, 2017 at 8:49 pm #393056
    aamir2111
    Participant
    • Topics: 123
    • Replies: 85
    • ☆☆☆

    Yes I meant depreciating asset. Do consider my apologies for consistently asking such questions. I have always been a curious student and my point of enrolling for ACCA was not just to pass the exam but rather gain a clear understanding. I understand that such questions on a frequent basis may annoy you and may also lead to over burden of information in my head. I appreciate your wise advise.
    Thanks.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • manahylilyas on The financial management environment – ACCA Financial Management (FM)
  • poojam on Objective of financial reporting – ACCA Financial Reporting (FR)
  • mm3677 on IAS 16 Accounting for a revaluation – CIMA F1 Financial Reporting
  • Anastesia123 on MA Chapter 1 Questions Accounting for Management
  • John Moffat on MA Chapter 26 Questions Variance Analysis

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in