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 £1M 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 £1M lifetime. Annual exempt amount: £3,000. 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.
دليل ذو صلة
اقرأ دليل التأسيس الكامل لهذه الدولة — الهياكل والتكاليف والضرائب والخدمات المصرفية والتأشيرات.
عرض الدليل الكاملهل تحتاج مساعدة في اختيار الولاية القضائية المناسبة؟
استخدم أداة اختيار الدولة المجانية أو احصل على استشارة مخصصة.
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.