Sometimes you need to perform a computation where BADR applies to some assets but not others.
The best way to do this is to set up 2 columns rather than having 2 separate computations.
That way, you don't need to waste time reusing text like "Taxable gains" or "CGT liability" which you would have to do if you have 2 computations. Okay, under computer-based assessment, you can just copy and paste the text but why create more work for yourself?
Also we find that students who use 2 columns tend to score better because they have more time to think through what they are doing. If you feel under time pressure because you are going to create 2 full separate comps, that gets in the way of your thinking time. Using a single comp with 2 columns can also ensure that you don't forget to do something in relation to each type of asset. For example, we often see students forgetting to apply the relevant tax rate in one of their separate comps because they are rushing. On the other hand, if you just have a single row for the application of the tax rate, you are more likely to apply it to both columns consistently.
So, basically, we love a 2 column approach!
Finally, make a note of this examiner criticism: students often say too quickly that BADR applies without explaining exactly why. For example, they simply say that the individual has a 15% shareholding ... this does not demonstrate to the marker that you know that the cut-off is a holding of "at least 5%". The examiner cannot see inside your head (probably a good job too ...) so you cannot get marks for what is just in there - get it down in your answer.