Home For AAT student members AQ 2016 Professional Diploma in Accounting Business Tax
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

Entrepreneurs' Relief

LynMillMancLynMillManc Registered Posts: 9
Can anybody tell me why a freehold factory in which the individual uses in his business and has owned for ten years would not qualify for ER? This is an activity from a BPP book



  • fournaanjezfournaanjez Registered Posts: 32
    Is he just selling the property or is he selling the whole business/part of his business?

    A disposal of an asset of a continuing business does not qualify for entrepreneurs relief.
Sign In or Register to comment.