商业资产处置减免是什么_2024年ACCA考试TX知识点
努力让自己变得优秀，然后骄傲的生活。acca课程较多，难度较大，考试科目一共15门，通过13门即可。已经成功报名acca考试的同学需认真备考。今天整理了TX科目Business asset disposal relief（商业资产处置减免）相关知识点，详见正文。
【内容导航】
Business asset disposal relief-商业资产处置减免
【知识点】
Business asset disposal relief-商业资产处置减免
Business asset disposal relief-商业资产处置减免
This relief is available for individuals disposing of a business or part of a business. Rate of tax on relief is 10%.
Asset requirement
① Disposal of the whole or part of a business (only on gains of business asset)
② Disposal of shares in a trading company where the individual has more than 5% holdings (personal company) and is an employee
Holding requirement
Business or shares must have been owned for 2 years prior to disposal.
CGT calculation
Net off for a single chargeable gain on disposal of the business assets.
Use of AEA: order
① residential property gains
② other gains not qualifying for business asset disposal relief
③ business asset disposal relief gains/investors relief gain
The chargeable gain qualifying for business asset disposal relief/investors’ relief gain used first for CGT
最困难的时候，就是距离成功不远了。以上就是为大家整理的TX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。
注：以上来自23年基础精讲班-Jenny Liu第31讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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