Show Summary Details Looking at tax-planning opportunities Business asset disposal relief BADR – the associated disposal Rollover relief Holdover relief Jeremy Rice – entrepreneurs’ relief (ER) Material disposal of a business (TCGA1992 S 169I) Ascertained values and the CGT base cost and accounts disclosure Part disposals: and small part disposals Farmland disposals – trading in land? Potential Artificial transactions in land Option and promotion agreements Problems of development – alternative land use Enterprise investment schemes (EIS) deferral relief Diversification – gifts to family members ‘Cleansing’ of potential development land using holdover reliefs Equalisation of value Planning farm property disposals The set-aside scheme – land disposals and CGT Blaney – the problems of land held for personal enjoyment Executors’ responsibility to CGT Practical problems of appropriation Deferred consideration Summary ...