Selling the premises

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Selling the premises by Mind Map: Selling the premises

1. Advising the business

2. Capital gains

2.1. Home

2.2. Owned

2.3. Leased

2.4. Rollover

2.5. Group reliefs

3. Inform HMRC

4. Capital allowances

4.1. Timing

4.2. Late claim

4.3. Disclaim

4.4. Fixtures elections

5. Structures and buildings alowance