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 2,100+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.