09 January 2008
I am aware that a claim to rollover relief should be made in the tax return wherever possible. However, the time limit for a rollover claim made outside of the return is within five years and ten months from the end of the tax year. This is indeed possible if the proceeds are reinvested at the end of year three and no provisional rollover claim has been made in the return, or simply that the claim was originally overlooked.
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