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Determining company’s trading status for BADR/ER

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 15: Selling the Owner-Managed Business or Company Business Asset Disposal Relief (BADR) previously known as Entrepreneurs’ Relief (ER) The de minimis rule for non-trading activities The important ‘Potter’ case Substantial cash balances ...

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