Have a client operated a Nursery from a House she owned for 10 years ceased trading 31/03/15.
Let the property as residential accommodation from April 15 to sale in Jan 2017.
Can I claim ER on business asset disposal within 3 years of cessation ?
Do I have to time apportion the let period for CGT purposes ?
Any different it were a trading company, something about associated disposals ?
Replies (1)
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It really is worth reading the basic requirements in s169I. And yes s169P can apply for associated disposals (within s169K) but not for material disposals (within s169I).