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

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