Business asset disposal relief: section 169Q or 169R, TCGA 1992 election | Practical Law

Business asset disposal relief: section 169Q or 169R, TCGA 1992 election | Practical Law

This letter, which should be addressed by the taxpayer to HMRC, contains an election to disapply the no-disposal provisions when shares or loan notes are received in consideration for shares and the seller wants to claim business asset disposal relief on the disposal.

Business asset disposal relief: section 169Q or 169R, TCGA 1992 election

Practical Law UK Standard Document 2-519-6208 (Approx. 5 pages)

Business asset disposal relief: section 169Q or 169R, TCGA 1992 election

MaintainedUnited Kingdom
This letter, which should be addressed by the taxpayer to HMRC, contains an election to disapply the no-disposal provisions when shares or loan notes are received in consideration for shares and the seller wants to claim business asset disposal relief on the disposal.