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Business Asset Disposal Relief (BADR)
Tax reliefs in UK Business Asset Disposal Relief (BADR) is a tax relief in the UK that allows individuals to pay a reduced capital gains tax (CGT) rate of 10% on gains from qualifying business disposals. It was previously called Entrepreneurs’ Relief until the 2019/20 tax year. BADR is available only to individuals (not companies)…
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Capital Gains Tax (CGT)
CGT is a tax which is charged when you sell, give away as a gift, exchange for something else or in any other way dispose of an asset for profit or gain.
