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To begin with, this is now known as Business Asset Disposal Relief. It is a relief that might mean you can reduce your tax rate to 10% if you sell your business. But watch out if you operate through a company!
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Welcome to Basic Financials! My aim is to teach the world about the basics of finance. As something that is not taught well enough at school, my aim is to educate people into financial literacy, and hopefully save you some money along the way! If you have any questions or video suggestions, put them in the comments section below and I will do my best to get back to you!