SBCGT: What is the 90% test and when is it relevant?
SBCGT: What is the 90% test and when is it relevant? Introduction The basic conditions for small business CGT (SBCGT) relief are as follows: a CGT event happens to a CGT asset of yours; but for any SBCGT relief, the CGT event would have resulted in a gain; you satisfy one of various alternatives, [...]