In the example 32, of business asset disposal relief section, finance act 2020 technical article the warehouse has been mentioned to not qualify for business asset disposal relief.
whereas in example 1 chapter 14 of the notes warehouse does qualify for business asset disposal relief.
Why is it so
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I assume the reason is that in Chapter 14 example 1 Susan sells the whole or significant part of business, not the asset used in trade but asset used for business
In the FA 2020 article - the question specifically states that the warehouse has never been used for business purposes - it is therefore clearly not eligible for business asset disposal relief.
In my example in the notes there is no such statement - the warehouse has therefore been used in the business and is therefore included in the calculation of the relief
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