单词 | business asset |
释义 | business asset • the whole or part of a business (including its goodwill); • a 5%+ holding of shares and securities in a trading company (listed or unlisted); • an asset held for the purposes of trade carried on by the taxpayer, either alone or in partnership or by his personal company which employs him. 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. |
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