Should business owners sell their company before April 2026?

Upcoming changes to business asset disposal relief rates for capital gains tax purposes mean it makes tax sense to sell up before April 2026, argues Simon Daniels, sales director at KBS Corporate

This year brings tax changes that will fundamentally reshape UK businesses, private equity firms, and company sales specialists. Capital gains tax (CGT) is set to place greater financial pressure on business owners looking to exit.

From 6 April 2026, the changes to the CGT rate for shareholders who qualify for business asset disposal relief (BADR) are expected to significantly reduce the potential proceeds for sellers.

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