All glossary terms
Glossary term
Business Asset Disposal Relief
Reduced UK CGT rate on disposals of qualifying business assets.
Related terms
1
Jurisdictions
gb
Definition
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) provides a 10 percent CGT rate on disposals of qualifying business assets up to a lifetime limit of 1,000,000 GBP. The lifetime limit was reduced from 10,000,000 GBP in 2020.
Examples
- A UK business owner selling their qualifying trading company pays 10 percent CGT on gains up to the 1,000,000 GBP lifetime cap.
Related terms
Translations
ESalivio por disposición de activos empresariales
ZH商业资产处置减免
DESteuererleichterung bei Unternehmensveräußerung
FRallègement pour cession d'actifs commerciaux
JA事業資産処分救済
Citations
TCGA 1992 · 169H
Related citations
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Primary sources
- HMRC: BADRVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.