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    Trusts, settlements and estates - Taxation of estates - Capital gains tax - Personal representatives - Disposals made by the personal representatives - Calculation of the gain - Business asset disposal relief - 66400

    Business asset disposal relief (previously known as entrepreneurs' relief) is not available to personal representatives, but it is available to will trustees, provided that there is a qualifying beneficiary...

    Trusts, settlements and estates - Capital gains tax and trusts - Disposal of assets by the trustees - General calculation - Business asset disposal relief - 68105

    Business asset disposal relief (previously entrepreneurs' relief) (¶51000+) reduces the rate of tax on a disposal of trust business assets to 10%, provided that the trust has a qualifying beneficiary who...