For many business owners, selling their company in 2026 will be the biggest financial event of their lives. Yet too many still approach it as if tax is a problem to be ‘tidied up at the end’ rather than a strategic consideration that should shape decisions years in advance.

Last November’s Budget only sharpened this reality. Changes to capital gains tax, business asset disposal relief and employee ownership trusts have materially altered the exit landscape. The harsh truth is this: owners who fail to plan now will almost certainly hand more of their life’s work to HMRC than they need to.

CGT: higher rates, higher stakes