business asset
For Business Asset Disposal Relief (prior to 2020 called entrepreneurs’ relief), the following are treated as business assets:

When the conditions for the relief are satisfied (notably, that the asset has been held for at least two years), capital gains tax is charged at a special low rate of 10% for the first £1 million of gains made by the taxpayer.

• possession
• possessory lien
• possessory title
• possibility
• possibility of reverter
• post-adoption contact
• postliminy
• postmodernist legal thought
• post-mortem
• postnuptial settlement
• potentially exempt transfer
• power
• power in the nature of a trust
• power of appointment
• power of arrest
• power of attorney
• power of sale
• power of search
• power reserved by executor
• power to manage
• power to sue
• PPP
• practice
• Practice Directions
• practice form