Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a
Business Asset Disposal Relief rates from April 2025

Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a
Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying
A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital
From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%,
Renting out part of your home may affect Capital Gains Tax when you sell. While Private Residence Relief