If you're a business owner thinking about selling all or part of your business, this is an important one. From 6 April 2026, the Capital Gains Tax rate under Business Asset Disposal Relief (BADR) has increased.
The BADR rate was 14% for 2025/26, but has now risen to 18% for any disposals made on or after 6 April 2026. BADR is a relief that allows business owners, sole traders and partners to pay a reduced rate of CGT when selling qualifying assets, so this change directly affects how much tax you'll pay if you sell your business, shares, premises or equipment.
The CGT rate for those claiming Investors' Relief has also jumped from 14% to 18% from the same date.
If a sale is on your radar (even further down the line ) the timing of that decision now carries more financial weight than it did a year ago. It's the kind of thing that's well worth discussing with us early, so we can help you plan in the most tax-efficient way possible. Give your Client Manager a call and let's talk it through.
