Technical Tuesday | How will the changes to Business Asset Disposal Relief impact business exits? скачать в хорошем качестве

Technical Tuesday | How will the changes to Business Asset Disposal Relief impact business exits?

Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) has been steadily watered down and it’s about to shrink again. Once, it meant 10% CGT on up to £10m of gains, that could mean up to £1.8m tax saving. From 6 April 2026, it will be 18% on just £1m, leaving a maximum benefit of only £60,000 compared to the main rate of CGT. There is still a planning window. Until 5 April 2026, BADR applies at 14%, offering a potential 4% CGT saving on the first £1m if a qualifying sale completes in time. For business sales and MBOs, timing now matters more than ever. Personally, I expect fewer tax-driven exits, but for owners already planning a sale, bringing transactions forward could still be worthwhile. What’s your view does BADR still influence exit planning?