Business Asset Disposal Relief - A Bitesized Update & Refresher

Introduction

Presented by expert speaker Chris Thorpe, this short, focused webinar offers accountants and tax advisers a clear refresher on the essentials of Business Asset Disposal Relief (BADR) - what it is, when it applies, and the key issues to watch out for when advising clients.

What You Will Learn

This webinar will cover the following:

• A brief overview of what BADR is
• Core purpose and current lifetime limit
• Key qualifying conditions and typical claim scenarios
• When BADR applies and to which disposals
• Main qualifying disposals: shares, securities, and business assets
• Personal company and trading requirements
• Common pitfalls and areas HMRC may challenge
• Associated disposals
• What counts as an associated disposal
• Basic conditions and the main restrictions to be aware of
• BADR and trusts
• When trustees can claim BADR
• Requirements for qualifying beneficiaries and shareholdings

This pre-recorded webinar will be available to view from Monday 27th July 2026

Alternatively, you can gain access to this webinar and 2,101 others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.