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BADR
Manage episode 373793415 series 3467431
The things we do for tax에서 제공하는 콘텐츠입니다. 에피소드, 그래픽, 팟캐스트 설명을 포함한 모든 팟캐스트 콘텐츠는 The things we do for tax 또는 해당 팟캐스트 플랫폼 파트너가 직접 업로드하고 제공합니다. 누군가가 귀하의 허락 없이 귀하의 저작물을 사용하고 있다고 생각되는 경우 여기에 설명된 절차를 따르실 수 있습니다 https://ko.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 에피소드
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