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If you are thinking about selling a business or shares, it is important to understand how Business Asset Disposal Relief works, particularly with rates set to increase from April 2026.
Business Asset Disposal Relief (BADR) provides a valuable tax advantage, offering a reduced rate of Capital Gains Tax (CGT) on the sale of a business, shares in a trading company or an individual’s stake in a trading partnership.
The present rate of BADR is 14% for disposals made during the 2025-26 tax year. Currently, these rates are set to increase in the 2026-27 tax year starting on 6 April 2026 to 18%. As a result, disposals made after April 2026 will face a higher CGT rate.
These planned changes in the BADR rates can have a significant impact on tax planning for business owners and investors. Furthermore, it is worth noting that upcoming measures in the Autumn Budget could further diminish the benefits of these reliefs.
Despite these changes, the lifetime limit for claiming BADR currently remains at £1 million, which means that individuals can use the relief multiple times, provided their total gains from qualifying disposals do not exceed this threshold.
Changes have also been made to Investors’ Relief. As of 30 October 2024, the lifetime limit for Investors' Relief was reduced from £10 million to £1 million, with CGT rates now aligning with those for BADR at 14% and set to rise to 18% in April 2026.
CIGMA Accounting offices are at three places across London — Wimbledon, Farringdon, and Fulham.
Real feedback from our clients on Trustpilot and Google.
Feedback highlights accommodating support, clear availability, and helpful service when schedules were busy.
The reviewer notes reasonable fees and a decent overall experience with the accounting team.
Feedback focuses on patient support, helpful updates, and knowing what was happening throughout the process.
The reviewer describes careful questions, extra investigation, and support even when the service was not required.
The review thanks the team for another smooth year of accounting support.
Feedback highlights prompt communication, clear answers, diligent processing, and good value.
Feedback highlights accommodating support, clear availability, and helpful service when schedules were busy.
The reviewer notes reasonable fees and a decent overall experience with the accounting team.
Feedback focuses on patient support, helpful updates, and knowing what was happening throughout the process.
The reviewer describes careful questions, extra investigation, and support even when the service was not required.
The review thanks the team for another smooth year of accounting support.
Feedback highlights prompt communication, clear answers, diligent processing, and good value.
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The Google review side is connected to the live review URL you shared, so visitors can jump straight to the current profile and read the full set of reviews there.
This panel is designed to make Google reviews visible alongside Trustpilot, with a matching auto-scroll layout and direct access to the live Google review page.
People who prefer Google as their trust signal can now see that platform represented on the homepage without leaving the flow of the page immediately.
The buttons open the live Google review result, so the most up-to-date ratings and review text stay on Google while your homepage keeps a clean overview layout.
