ACCA ATX June-25 Last minute clarifications :)

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May 29, 2025 at 2:38 pm #717544
AngieTar
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Hi everyone,
Please clarify this for me, in relation to interaction of ROR and BADR- If an incorporated company reinvests only part of gains (from disposal of trade asset) could they consider partial Rollover + partial BADR (if eligible)? Does this make sense?
May 30, 2025 at 2:32 pm #717549
mrjonbain
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Welcome to the Opentuition forums. In terms of a company as an entity, companies do not qualify for BADR so this can’t be done.
May 30, 2025 at 2:36 pm #717550
mrjonbain
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However, if you are talking about an individual selling shares in a company and then partially rolling over the gain with new investment then yes this can be done.
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