Business Asset Disposal Relief (BADR) Explained
Business Asset Disposal Relief cuts the Capital Gains Tax rate on a qualifying business sale to 18 percent for 2026/27. The lifetime limit is still the headline number, and it is the one thing that has not changed. This guide covers who qualifies, the three 5 percent tests, the two year clock, the trading company trap that catches cash-rich companies, and what the relief is actually worth now.
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