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Business Asset Disposal Relief

Maximising the value of years of hard work

Selling a business can be one of the most important financial events in your life. Business Asset Disposal Relief (BADR) may reduce the Capital Gains Tax payable on a qualifying disposal, helping you retain more of the value you’ve built over years of hard work.

Our specialists help you understand eligibility, identify potential risks and plan ahead to maximise available reliefs. By reviewing ownership structures and disposal plans early, we can help ensure you’re well positioned when the time comes to exit your business.

Key areas of support:

  • Eligibility assessments
  • Pre-sale tax planning
  • Shareholding and ownership reviews
  • Business succession planning
  • Capital Gains Tax advice
  • Management buyout support
  • Tax-efficient exit strategies
  • HMRC reporting requirements

Helping business owners keep more of what they’ve worked so hard to build.

Meet the experts

Stephanie Hurst

Stephanie Hurst

Corporate Tax Director
Dominic Bourquin

Dominic Bourquin

Partner

Frequently Asked Questions

What is Business Asset Disposal Relief?

Business Asset Disposal Relief (formerly Entrepreneurs' Relief) can reduce the rate of Capital Gains Tax payable on qualifying business disposals.

Who can claim Business Asset Disposal Relief?

Eligibility depends on the individual's ownership interest, role within the business and how long qualifying conditions have been met.

What transactions may qualify?

The relief may apply when selling all or part of a business, disposing of shares in a qualifying company or selling certain business assets.

Is there a limit on the amount of gains that qualify?

Yes. Lifetime limits apply and should be considered when planning a disposal.

When should I seek advice?

Ideally before a transaction takes place to ensure qualifying conditions are met.

Can you help confirm my eligibility?

Yes. We can review your circumstances and advise on available reliefs and planning opportunities.

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