I have a client that has 100% of the shares in a trading company. That company rents a commercial premises personally owned by that client. My client wishes to slow down at work and has recieved an offer from a third party to buy half the shares in the trading company and half the building. The shares qualify for business asset disposal relief. What I am unsure of, is does the disposal of the building qualify as an associated disposal as only 50% of it is being sold? I've been reading the guidence and can only find reference to the percentage of the main buisness asset (the shares), nothing on the percentage of the associated disposal. All help will be much appreciated, thank you.