Katharine B

Winding down FHL business to reconnect annex into main house for private residency. What are the CGT implications when selling the annex in a future year - will FHL years pre April 2025 qualify for BADR ?

Do vested performance shares (issued 3 yrs ago) count towards your threshold or adjusted income? If yes, do they count once vested (tax already having been deducted) or after. Thx you.