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
Category: Capital Gains Tax
Rolling Over Capital Gains
Business Asset Rollover Relief, allows taxpayers to defer Capital Gains Tax (CGT) on gains arising from
Deferring gains using Incorporation Relief
Thinking of transferring your sole trader or partnership business into a limited company? Incorporation
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
CGT holding over gains if you gift business assets
Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying
Making a negligible value claim with HMRC
A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital
More tax on business disposals from April 25
From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%,
Letting out part of your home – claiming lettings relief
Renting out part of your home may affect Capital Gains Tax when you sell. While Private Residence Relief