Business asset disposal relief, CGT and the importance of planning for owner-managers

For owner-managers, capital gains tax (CGT) has always been a key consideration when planning an exit. But recent and upcoming changes to business asset disposal relief (BADR), combined with wider fiscal pressures, mean that goalposts are shifting faster than many anticipate. As April approaches, advisers are seeing a growing need for earlier, more deliberate planning. This isn't just to optimise tax outcomes, but to provide greater certainty at pivotal moments in a business owner's journey. What's changing and why timing matters more than ever BADR was long viewed as a foundatio...