Budget 26: Business asset disposal relief threshold halved to £500,000

BADR – which allows qualifying business owners to pay a reduced rate of capital gains tax on qualifying gains when they sell their business – is currently £1m.  Healey said the move, set to come into force from April 2027, will mean "no change for three in four claimants". In a bid to encourage business activity, the chancellor also announced a Founder's Relief, a brand new relief in capital gains tax applying a 10% rate on lifetime gains up to £10m for the founders of Britain's most successful firms. However Stephen Page of SFC Capital warned in comments before the Budget that fur...