努力让自己变得优秀，然后骄傲的生活。acca课程较多，难度较大，考试科目一共15门，通过13门即可。已经成功报名acca考试的同学需认真备考。今天整理了TX科目Business asset disposal relief（商业资产处置减免）相关知识点，详见正文。

【内容导航】

Business asset disposal relief-商业资产处置减免

【知识点】

Business asset disposal relief-商业资产处置减免

Business asset disposal relief-商业资产处置减免

This relief is available for individuals disposing of a business or part of a business. Rate of tax on relief is 10%.

Asset requirement

① Disposal of the whole or part of a business (only on gains of business asset)

② Disposal of shares in a trading company where the individual has more than 5% holdings (personal company) and is an employee

Holding requirement

Business or shares must have been owned for 2 years prior to disposal.

CGT calculation

Net off for a single chargeable gain on disposal of the business assets.

Use of AEA: order

① residential property gains

② other gains not qualifying for business asset disposal relief

③ business asset disposal relief gains/investors relief gain

The chargeable gain qualifying for business asset disposal relief/investors’ relief gain used first for CGT

最困难的时候，就是距离成功不远了。以上就是为大家整理的TX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Jenny Liu第31讲

（本文为英华财教网原创文章，仅供考生学习使用，禁止任何形式的转载）

说明：因考试政策、内容等不断变化与调整，英华财教网提供的以上ACCA报名时间等信息仅供参考，请考生以官方公布的内容为准！