Commentary

C3.1305A Business asset disposal relief—disposal of trust business assets

Capital gains tax
Capital gains tax | Commentary

C3.1305A Business asset disposal relief—disposal of trust business assets

Capital gains tax | Commentary

C3.1305A Business asset disposal relief—disposal of trust business assets

Business asset disposal relief (previously known as entrepreneurs' relief before April 2020) applies to a disposal of trust business assets, which occurs when certain conditions are met1. For further information see I5.1018A.

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