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Home / Simons-Taxes /Capital gains tax /Part C3 Capital gains exemptions and reliefs /Division C3.13 Business asset disposal relief (previously entrepreneurs' relief) and investors' relief /Business asset disposal relief (BADR)—other disposals / C3.1305A Business asset disposal relief (BADR)—disposal of trust business assets

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

Capital gains tax

BADR (previously known as entrepreneurs' relief before April 2020) applies to

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E6.102K Statutory residence test—the definition of a 'home'

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