1. base cost of reinvested asset 

 when assets are sold and the procees are reinvested in other qualified asset, it is possible to rollover the gains on the asset sold. the rolled over gain is deducted from the base cost of the asset acquired.

 question: what is the tax purpose for computing the "base cost"? will company benefit from this deducted price?

 2.timing of disposal

 why did it say that," it is important to realize that a badly timed disposal( near the end of the accounting period) can rises the profit of a company into a higher rate band of CT"?  (re. BPP.page 64, tax planning)