CGT business asset disposal relief

This topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor.

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September 25, 2021 at 8:42 pm #636497
abokor
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hello sir hope u are well.

sir, On CGT for assets to qualify BADR what is the qualifying period of ownership of the asset.
is it the period of ownership of the asset or the period of the ownership of the business.

thanks
October 12, 2021 at 11:24 am #637547
Tax Tutor
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Firstly my apologies for the delayed reply – it is the period of ownership of the business when dealing with an unincorporated trade and of the shares when dealing with the disposal of shares of an incorporated trade
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