0 a person or thing that continues from an earlier time, especially a person who continues in an organization after other people have been replaced:
1 a person or thing that continues from an earlier time, esp. a person who continues in an organization after other people have been replaced:
The governess's presence made the middle-class family's social replication of itself possible; imagining her as only supplemental mitigated its dependence on such an aristocratic holdover.
By now, he claims, it's a done deal, and the holdovers don't merit more comment than he has given.
These include rollover relief, retirement relief, and holdover relief on gifts of business assets or shares in unquoted trading companies.
Twenty years later, with the abolition of rates, that clause seems an historical holdover and a nonsense.
I should like to confine my points to the importance of holdover relief, especially for smaller businesses, and for sole traders and partnerships in particular.
We have abolished holdover relief because there is no longer a danger of the double charge.
He said that he felt that in the case of holdover relief it might be possible to go a little further because usually only one asset is involved.
Holdover relief means the postponement of capital gains tax until such time as assets are sold.
