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BADR – the associated disposal

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
Chapter 14: Planning property disposals tax efficiently Considering the right to secure future value – ‘overage’ and slice of the action schemes Trading losses set against gains The timing and interaction of disposals to maximise reliefs Need to review potential disposals for BADR eligibility Online CGT returns on residential property from 6 April 2020 The role of the farm executor and residential CGT returns The sale of an asset in isolation ...

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