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BADR eligibility 3 year rule

sstax
Posted Wed, 14 Aug 2024 08:01:12 GMT by sstax
Hi all I've setup a limited company in 2017 and my last invoice is on the 30th May 2021. I'm the only director and own all the shares Am I eligible for BADR ? I'm confused regarding the 3 year rule. I pay CT but the trading has stopped on May 2021 Any thoughts please ?
HMRC Admin 20 Response
Posted Wed, 28 Aug 2024 13:34:48 GMT by HMRC Admin 20 Response
Hi, 
Please refer to guidance at HS275 Business Asset Disposal Relief (2024)
Thank you.
 

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