How to Claim Entrepreneurs Relief in a Members Voluntary Liquidation

Suppose you are closing a solvent business through a Members’ Voluntary Liquidation (MVL) process and selling the business’s assets. In that case, you will be liable to pay Capital Gains Tax (CGT) on the profits of all qualifying assets that are sold. However, you may be eligible for tax relief on CGT, which was called

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Entrepreneurial & Retirement Relief

Business Asset Disposal Relief (BADR) reduces the rate of Capital Gains Tax due on profits of up to £1 million when you shut down or sell your business. The.

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