Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?
19th April 2024
Posted in Articles by Andrew Marr
When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…
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How Incorporation Relief can mess up Business Asset Disposal Relief (BADR)
23rd February 2024
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
Section 162 TCGA 1992 is a handy piece of legislation which allows business owners to incorporate without triggering an immediate capital…
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Section 169Q elections when there’s no more BADR
9th February 2024
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
The heady days of a £10m lifetime Entrepreneurs’ Relief allowance are now a distant memory. This was reduced to £1m in…
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Maximising Business Asset Disposal Relief – but beware the IHT!
25th September 2023
Posted in Articles by Michelle Hogan
Since the reduction of the lifetime limit to £1 million, for capital gains attracting Business Asset Disposal Relief (BADR), business owners…
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Use preference shares to ‘turn on’ BADR for goodwill on incorporation?
11th September 2023
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
Before changes in the 2015 Finance Act, it was fairly common for sole traders and partnerships to sell their trade and…
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Convert a property to a furnished holiday let?
13th June 2022
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Andrew Marr
The issue Normally a residential rental property would be subject to a 28% capital gains tax (CGT) rate on its disposal….
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Fail to prepare, prepare to fail – BADR
26th November 2021
Posted in Articles, Business Asset Disposal Relief by Adam Sutton
The issue Most businesses start from humble beginnings and one of the (less exciting) decisions a budding entrepreneur will face is…
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Don’t forget to join the section 169Q!
30th September 2021
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
The issue Cast your mind back to 11 March 2020, just before the world was about to be turned on its…
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More ways to ‘Skinner’ capital gain
16th July 2021
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Laura Hutchinson
The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…
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