The Complete Guide to UK Capital Gains Tax for Business Owners (2026)
Capital Gains Tax (CGT) rates in 2025/26 for business owners: 18% (basic rate taxpayers) or 24% (higher rate) on most assets; BADR (Business Asset Disposal Relief) 14% rising to 18% on qualifying business gains up to ยฃ1M lifetime.
Capital Gains Tax (CGT) rates in 2025/26 for business owners: 18% (basic rate taxpayers) or 24% (higher rate) on most assets; BADR (Business Asset Disposal Relief) 14% rising to 18% on qualifying business gains up to ยฃ1M lifetime. Annual exempt amount: ยฃ3,000. Key trigger events: selling shares in your company, selling investment property, selling IP. This article covers CGT calculation for common business transactions, BADR conditions, and tax-planning strategies to mitigate CGT.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.