mark brennan

There seems to be conflicting advice here. I understand CGT is payable on the gain in beneficial capital interest, so a disposal - including a transfer to a LLP - would attract the capital tax. There is a change of ownership ( sole owner to LLP) and a disposal ( deemed market value), so there must follow CGT on any gain? Please clarify.

I am transferring a property eligible for BADR into a LLP There is a capital gain above allowance Will CGT apply, and can I use BADR to relieve that CGT?