))
BADR
Manage episode 373793415 series 3467431
Treść dostarczona przez The things we do for tax. Cała zawartość podcastów, w tym odcinki, grafika i opisy podcastów, jest przesyłana i udostępniana bezpośrednio przez The things we do for tax lub jego partnera na platformie podcastów. Jeśli uważasz, że ktoś wykorzystuje Twoje dzieło chronione prawem autorskim bez Twojej zgody, możesz postępować zgodnie z procedurą opisaną tutaj https://pl.player.fm/legal.
This episode is a refresher of Business Asset Disposal relief rules. The relief can see a capital gain of up to £1m taxed at 10% subject to meeting all the qualifying conditions.
The episode runs through the main rules and discusses some of the problem areas.
The guest is the excellent Ros Martin. Ros was employed at HMRC before commencing her own tax and training consultancy. Ros can be contacted at taxdr.co.uk or ros@taxdr.co.uk
Who can claim BADR? – Categories of assets that qualify for BADR – Directors – Time limits for claim – How the 5% is calculated – Points to watch for with directors and employees – When and how to make the BADR claim – Does the company qualify? – Ensure the business is a trading company – Cash balances – Clearance procedures – Trade, professions and FHL – Goodwill and anti-avoidance – Unascertainable deferred consideration – Partial sales – Trusts – Investments in subsidiaries – Partial disposals – Associated disposals – EMI – Cessation of trade – Anti-avoidance
Check www.thethingswedofortax.co.uk for new episodes providing CPD for tax accountants
25 odcinków
Udostępnij
