Roll-over relief is a valuable tool in the world of finance, providing a means to defer the burden of capital gains tax. This relief allows for the postponement of a taxable gain that would typically occur upon the realization of a taxable event. The key aspect of roll-over relief is the deferral of this gain until a later date, typically upon the disposal of the asset in question. This essential feature can provide significant benefits for investors, making it a crucial concept to understand in the realm of finance.
