Business Asset Disposal Relief (BADR) is a tax relief that allows business owners to pay a lower rate of Capital Gains Tax (CGT) when they sell or liquidate a limited company. This relief applies to the sale or disposal of all or part of the business (business disposal), reducing the tax rate on qualifying gains to 10%. Up to £1 million of these gains can benefit from this reduced rate, making it easier for business owners to keep more of their proceeds from the transaction.
