Business Assets (CGT)

A business asset is defined as:

  • Assets used in a business.
  • All shareholdings in unlisted trading companies, including AIM companies.
  • Any shareholding of 5% or more in a quoted trading company and any shareholding in such a company held by any employee or director. (All employees, not just full-time employees, will qualify.)

    Assets held by a shareholder, whose shares are business assets and are used in the company's trade,