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Business Asset Disposal Relief (BADR)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 15: Selling the Owner-Managed Business or Company BADR and main qualifying conditions Claiming BADR FA 2019 extension of BADR holding period for recent business incorporations Employment test Ordinary share capital and voting rights tests 5% economic rights condition Practical problems with equity dilution Shareholder dilution and CGT deferral elections Special relaxation for EMI option shares BADR disposals by trustees Trading company/group test Determining company’s trading status for BADR Holding company of a trading group Investments in joint ventures BADR treatment of corporate partners Dealing with risk and informal HMRC clearances BADR on associated disposals of personally held property ...

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