Tag Archives: Investors’ relief

The ‘forgotten’ CGT relief

Many individual business owners are aware that a capital gains tax (CGT) rate of only 10% can apply if business asset disposal relief (BADR) (previously known as entrepreneurs’ relief (ER)) is available on qualifying business disposals, up to a lifetime limit. A major ‘headline grabber’ was the Chancellor’s announcement in the March 2020 Budget that… Read More »