Conditions for business asset disposal relief

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Conditions for business asset disposal relief
  • Disposals qualifying for business asset disposal relief
  • Material disposals of business assets
  • What is a ‘disposal of business assets’?
  • What is a ‘material disposal’?
  • Material disposal of the whole or part of a business
  • Material disposal of an asset used at the time the business ceases to be carried on
  • Material disposal of shares or securities in a company
  • When is a company an individual’s personal company?
  • Disposal associated with a relevant material disposal
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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