Brand Bitesize: Business Asset Disposal Relief
To help you prepare for your CII R03 exam, this Brand Bitesize video explains Business Asset Disposal Relief – also a quick revision tool for AF1.
This video is correct as at 11 March 2024.
Business Asset Disposal Relief
Business Asset Disposal Relief, or BADR, can lead to a reduction in the amount of CGT payable on a disposal of all or part of a business. It’s available on the first £1m of eligible lifetime gains made by an individual; eligible gains are those made on the disposal of assets used in a business or of shares in a business in which an individual has held an interest for at least two years prior to disposal. But there are some important caveats to be aware of.
Take a look at this short video to find out about BADR.
Check out this short, informative video - it's Brand Bitesize, and this one's all about 'Business Asset Disposal Relief' – useful for #CII R03, and AF1 exam revision. Share on X
Grab the resources you need!
If you’re studying for your CII R03 exam and aiming for a comfortable pass, you need to get all the practice you can. Grab our free taster to try out one of Brand Financial Training’s resources for yourself. Click the link to download the R03 calculation workbook taster now!
Alternatively, you can try the taster for AF1 if you’re studying for that exam.
