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closing self employed business & capital gains tax


paul1966
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quick question for those that might have done this, i am closing my small self employed business this year, by small i mean only me and average earnings less than 4k/yr, this year only a few hundred quid, the main asset is a computer that was purchased about 7 years ago for about £800, so with depreciation the value of it is very little, virtually scrap value as it needs repairing anyway. does this still need to be considered for capital gains or can i right it off?

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