The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to 18% in
Business Asset Disposal Relief – forthcoming changes

The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to 18% in
Selling your main residence? Private Residence Relief can exempt you from Capital Gains Tax. If you meet
Business Asset Rollover Relief, allows taxpayers to defer Capital Gains Tax (CGT) on gains arising from
Thinking of transferring your sole trader or partnership business into a limited company? Incorporation
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