When is a business considered sold for CBT purposes?

[Rollin]

It seems BADR will probably change or go at the next budget statement.
Does anyone know when this will be, is it November?

With this in mind, is a business considered disposed of (for CGT purposes) at exchange of contracts or completion?

[Condi]

CBT and CGT are quite different things.


Although I guess both could be described as kick in the nuts.

[JeffreyD]

The date of completion

Consideration can come after completion but it needs to be set at completion to qualify for whatever tax rules apply at the time.