Transfer of trade and assets

In this lesson

1. 0:00 Transfer of trade and assets overview
2. 0:13 Transfer options and group relief eligibility
3. 1:16 Asset transfer implications table explained
4. 2:16 Group relief treatment for assets
5. 3:26 Loss relief when transferring trade
6. 4:12 Worked example: subsidiary asset transfer
7. 5:49 Key takeaway: learning the implications table

About this lesson

You'll discover the key differences between transferring to a third party versus within a 75% group company, and understand how each asset type (goodwill, property, stock, plant and machinery) is treated differently depending on the structure. The video walks you through the core framework: when transferring to a non-group company, assets move at market value, triggering capital gains and trading profits; when transferring within a 75% group, special reliefs apply and assets transfer at no gain, no loss, with significant tax savings. You'll see how capital allowances, losses, and stamp duty land tax are affected in each scenario, then apply this knowledge to a worked example showing a subsidiary acquisition. This is essential material for ATX and SBR papers. The key is mastering the comparison table so you can quickly spot which relief applies to your scenario and calculate the correct tax position. By the end, you'll be confident handling transfer of trade questions and securing reliable marks in the exam.

Duration: 6m