Ken Moody considers the dwindling benefit of capital gains tax business asset disposal relief and suggests that it may be worth considering other strategies.
The maximum capital gains tax (CGT) saving on a gain of £1m with the current rate of business asset disposal relief (BADR) of 14% (for 2025/26) is £100,000.
When the rate increases to 18% from 6 April 2026, the maximum saving reduces to £60,000.
