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What does BATR stand for?

BATR stands for Business Asset Taper Relief (taxation)

This definition appears very rarely and is found in the following Acronym Finder categories:

  • Military and Government
  • Business, finance, etc.

See other definitions of BATR

Other Resources:
We have 8 other meanings of BATR in our Acronym Attic

Samples in periodicals archive:

The most valuable capital gains tax relief available is Entrepreneurs' Relief, which replaced Business Asset Taper Relief for disposal after April 5, 2008.
Key changes, which include the abolition of Business Asset Taper Relief and Indexation Relief and the introduction of a flat rate of CGT of 18%, mean that, from April 6, the rate of CGT on business assets will increase by up to 80% for many taxpayers and by substantially more than this for those individuals realising gains of about pounds 100,000 or less.
Clarify tax regulations to simplify the rules on Capital Gains Tax and Business Asset Taper Relief, to assist shareholders in private companies.
If a sole trader ceases trading and puts their business premises up for sale, previous business asset taper relief would have meant their capital gains tax was 10 per cent, and it could still be with Entrepreneur's Relief - but then again, it might instead be 18 per cent," Mr Silsby said.
The key issue for long-term investors in businesses (particularly owner managers) is the elimination of both indexation relief and business asset taper relief for disposals after April 5, 2008.
But if the farmer qualifies for business asset taper relief for the farming business, and assuming he sells after January 2007, then the SP will also qualify for this relief giving an effective CGT rate of 10%.