This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Maximising business asset disposal relief
  • Spouses’ shares
  • Jointly owned assets
  • Family members
  • Assets disposed of within three years of cessation
  • Associated disposals ― rent for use of assets
  • Shares acquired from share option schemes
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