7 articles tagged with Badr.
BADR CGT rate rose to 14% from April 2025. Learn who qualifies, the £1m lifetime limit, qualifying conditions, and how to plan a business sale efficiently.
CGT rates were equalised in October 2024. Here is what the 2026/27 rules mean for property, shares, and business assets.
When to exercise EMI options in 2026: CGT on the gain above exercise price, Business Asset Disposal Relief at 10%, disqualifying events, and exit vs early exercise decisions.
MVL lets you close a solvent company and extract retained profits as capital at 14% BADR rather than 33.75%+ dividend tax. Learn the rules, costs, and TAAR anti-avoidance.
Buying or selling a UK business? Asset and share purchases create very different tax outcomes for buyers and sellers. This guide covers SDLT, BADR, goodwill, and more.
BADR rate is now 18% from April 2026. Full guide to qualifying assets, the GBP 1 million lifetime limit, and planning before disposal.
BADR rose from 10% to 18% on 6 April 2025. The GBP 1m lifetime limit remains. Heres what qualifying business owners need to know for 2026/27.