Associated disposal

Business use of home

Date of disposal

Disposal of business and premises at different times

Disposal of farm land leased by taxpayer to company

Disposal of one or more assets

Disposal of part of business

Disposal of shares, English or Scots appeal

Eligibility for

Full-time working officer, meaning

Full-time working requirement

Gifts of business assets

Part disposal of farm land

Phasing out

Qualifying conditions

Qualifying conditions, use of assets to be disposed of

Qualifying period, extension of

Sale of farm building for development

Surrender of agricultural tenancy, whole or part-disposal