TCGA 1992 s169H Relief
UK Business Asset Disposal Relief (BADR) Calculator
Calculate your reduced 14% Capital Gains Tax on business sales under the £1,000,000 lifetime limit.
Business Sale Details
BADR CGT Calculator
Enter business gain and shareholding details to calculate your 14% BADR tax savings.
Frequently Asked Questions (FAQ)
BADR (formerly Entrepreneurs' Relief) offers a reduced Capital Gains Tax rate (14% in 2025/2026) on qualifying gains from selling your business or company shares up to a £1,000,000 lifetime limit.
You must hold at least 5% of shares and voting rights, be an employee or officer of the company, and have held the shares for at least 2 continuous years prior to sale.