What is Business Asset Disposal Relief (BADR)? When does BADR apply? What is the rate of BADR? How to claim BADR.

This is a FREEVIEW 'At a glance' guide to CGT Business Asset Disposal Relief (BADR), the relief formerly known as 'Entrepreneurs' Relief'.

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Just checking, should the £1,000,000 proceeds not subject to BADR occurring in 2018-19 not be taxed at 20% not 28%? Thanks

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Yes - well spotted. Thank you. The examples cover a range of rate changes and we rolled them forward without changing the top rate back down.

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I am selling a property the I have owned for over 40 years. I traded. from the property until 1990 and then rented it out. Now selling and want to know how to calculate the capital gains tax? Owning the property for so long means that valuations...

I am selling a property the I have owned for over 40 years. I traded. from the property until 1990 and then rented it out. Now selling and want to know how to calculate the capital gains tax? Owning the property for so long means that valuations in those days does not reflect the prices today. Does the calculation have to go back from the purchase date or is there a later period from when the tax can be calculated?

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You have to take the original purchase cost plus any capital costs of improvements. If the company is the one making a gain it will have an indexation allowance.

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