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CCH Software User Documentation

Business Asset Disposal Relief

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Business Asset Disposal Relief (formerly known as Entrepreneurs' Relief) applies from 2020/21 onwards. It is available for "qualifying business disposals". Where it is available the rate of capital gains tax is reduced to 10%. For disposals on or after 11 March 2020, there is a lifetime limit of £1million of gains in respect of qualifying business disposals.

Business Asset Disposal Relief

Add Business Asset Disposal Relief

  1. Open the Capital Gains section in the data entry list.
  2. Enter the type of asset disposed of under Type e.g. land
  3. Enter the details under Description.
  4. Click on the Full Details button.
  5. Enter the disposal date in Disposal Date.
  6. Enter the amount received in Proceeds.
  7. Enter the purchase date in Acquisition Date.
  8. Enter the purchase price in Cost.
  9. Tick the box beside the Business Asset Disposal Relief hyperlink and click on the link.
  10. Enter the name of the trade (if applicable to this disposal).
  11. Click Save and Close.

Note : the Proceeds and Cost sections are hyperlinked to enable full details of incidental costs of sale and acquisition costs to be entered.


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