ÀÏ˾»úÎçÒ¹¸£Àû

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

Division C3.13 Business asset disposal relief (previously entrepreneurs' relief) and investors' relief

Capital gains tax

Division C3.13 Business asset disposal relief (previously entrepreneurs' relief) and investors' relief

C3.1301 Business asset disposal relief BADR (entrepreneurs' relief)—overview
C3.1302A Business asset disposal relief on disposal of shares—personal company rules
C3.1302B Business asset disposal relief (BADR)—meaning of trading company, holding company and trading group
C3.1302C Business asset disposal relief (BADR) for partners and sole traders—eligibility
C3.1303 Business asset disposal relief (BADR)—disposal of the whole or part of a business
C3.1303A Destinations for rewritten material
C3.1303B Business asset disposal relief (BADR)—favourable business structures
C3.1305 Business asset disposal relief (BADR)—associated disposal
C3.1305A Business asset disposal relief (BADR)—disposal of trust business assets
C3.1305B Destinations for rewritten material
C3.1307 Business asset disposal relief (BADR)—calculating and claiming relief
C3.1307A Business asset disposal relief (BADR)—earn-outs and deferred consideration
C3.1308 Business asset disposal relief (BADR)—company reorganisations
C3.1310 Business asset disposal relief (BADR)—interaction with EIS, VCTs, SITR, holdover relief and rollover relief
C3.1320 Investors' relief—basic rules
C3.1321 Investors' relief—types of shares
C3.1322 Investors' relief—disposal by trustees
C3.1323 Investors' relief—relevant employee
C3.1324 Investors' relief—calculating and claiming the relief
C3.1325 Investors' relief—previous disposals affecting relief on current disposal
C3.1326 Investors' relief—effect of corporate reorganisations
C3.1327 Investors' relief—value received and replacement value

Access the definitive source of direct tax intelligence with Tolley+™ Research.

TAKE A FREE TRIAL TAKE A FREE TRIAL
Access the definitive source of direct tax intelligence with Tolley+™ Research.
TAKE A FREE TRIAL Take a free trial Take a free trial