Business Asset Disposal Relief on FHL where jointly owned with spouse

Myself and my husband have just sold our FHL which was jointly owned 50:50. The FHL has met the conditions for Business Asset Disposal Relief for the previous two years. While in operation, 100% of the income from the FHL was declared on my own self assessment form as allowed under the FHL rules, and I have paid any tax due. My query is whether both myself and my husband can claim Business Asset Disposal Relief as joint owners or only myself as I have previously declared all of the income ?

Hi,
If the BADR conditions are met you can both claim it on your share of the beneficial ownership of the FHL.  
The Income Tax position is not linked to the CGT position.
 CG73500 - Furnished holiday lettings: general 
TSEM9820 - Property held jointly by married couples or civil partners: The 50/50 rule: Income from furnished holiday lettings
Thank you.