Q&As

Can a gift of business assets qualify for business asset disposal relief (BADR, formerly entrepreneurs’ relief) if all of the other criteria are met?

read titleRead full title
Published on LexisPSL on 22/01/2021

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Can a gift of business assets qualify for business asset disposal relief (BADR, formerly entrepreneurs’ relief) if all of the other criteria are met?

Can a gift of business assets qualify for business asset disposal relief (BADR, formerly entrepreneurs’ relief) if all of the other criteria are met?

Business asset disposal relief (BADR), which was previously known as entrepreneurs’ relief before the 2020–21 tax year, is a capital gains tax relief on qualifying business disposals by, typically, small and medium-sized business owners, whether they are shareholders in their personal company, sole traders, partners or trustees of a

Related documents:

Popular documents