Condition D for a disposal to be a ‘relevant high value disposal’ is that the consideration for the disposal exceeds the ‘threshold amount’ for that disposal. TCGA92/S2D sets out how the threshold amount is determined.

The basic threshold amount is:

£2,000,000 where the disposal is on or after 6 April 2013

£1,000,000 where the disposal is on or after 6 April 2015

£500,000 where the disposal is on or after 6 April 2016

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.

Book a demo
Talk to us on live chat
Call an Expert: 0800 231 5199