Business Asset Disposal Relief in 2026: Rates, Eligibility, Rules and Examples Finance & Tax
Finance & Tax•30 September 2026•18 min read

Business Asset Disposal Relief in 2026: Rates, Eligibility, Rules and Examples

Business Asset Disposal Relief can reduce the Capital Gains Tax bill when an individual sells a qualifying business, partnership interest or shares in a trading company. Previously known as Entrepreneurs’ Relief, Business Asset Disposal Relief, or BADR, remains available in the 2026/27…

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