CGT reliefs other than holdover relief may be available on a lifetime transfer to reduce or defer the gain.
Business asset disposal relief (BADR1, previously known as entrepreneurs' relief)
BADR is a relief which applies where business assets are disposed of. The first £1m of lifetime BADR gains are taxed at 10% which increases to 14% for disposals on or after 6 April 2025 and 18% for disposals on or after 6 April 2026. The assets must have been owned for at least a
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Web page updated on 17 Mar 2025 16:24