When should the BADR be claimed (say) for 2023/24? The OT notes say its 31 Jan 2025
But in Kaplan, Q 174(5) it say 31 Jan 2026… Q. On 14 January 2024 Jorge disposed of 5,000 £1 ordinary shares in a UK company to another individual. The market value of the shares on that date was £64,800. Jorge had purchased the shares for £26,300.