Business asset disposal relief on shares and securities

Business asset disposal relief on shares and securities

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

  • Business asset disposal relief on shares and securities
  • Disposals of shares or securities qualifying for business asset disposal relief
  • Material disposal of shares and securities
  • Material disposal of shares or securities in a company
  • When is a company an individual’s personal company?
  • Practical issues with 5% beneficial ownership test
  • Alphabet shares
  • Loans from shareholders
  • Practical issues with 5% proceeds test
  • Transitional period for personal company rules
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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