Exit and Capital Gains
36 articles on exit and capital gains for UK limited company directors, contractors, sole traders and small businesses.
Exit and Capital Gains
A collective investment scheme (CIS) pools money from multiple investors into professionally managed assets like stocks, bonds, or property. This guide explains the main types (AUTs, OEICs, UUTs), the tax treatment, and the risks of unregulated schemes. Essential reading for business owners considering investment funds.
Exit and Capital Gains
The BADR rate rises from 14% to 18% on 6 April 2026. If you are planning to sell your business or shares, the difference is significant. Here is what you need to know and how to plan.
Exit and Capital Gains
Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) lets you pay just 14% CGT on the first £1 million of gains when selling your company. But the rules are strict, and HMRC rejects claims that miss the details. A BADR accountant checks your shareholding, holding period, and trading status to lock in the relief before the rate rises to 18% in April 2026.
Exit and Capital Gains
Accumulated cash in your company can complicate a BADR claim. HMRC may argue the cash is a separate asset, not a business asset. We explain how to structure the sale to protect your 14% CGT rate.
Exit and Capital Gains
If you sold your company shares two years after resigning as director, you may still qualify for BADR. The key condition is the qualifying period: you must have been an officer or employee for 2 years ending with the date of disposal. But there are traps around the personal company test and your actual role during those final years.
Exit and Capital Gains
Selling shares across multiple tax years changes how Business Asset Disposal Relief applies. You need to track the £1m lifetime limit, the qualifying holding period, and the changing CGT rates. This guide shows you exactly how to calculate BADR relief when disposals span different tax years.
Exit and Capital Gains
A dormant period can jeopardise your Business Asset Disposal Relief claim if it breaks the two-year trading test. We explain when HMRC accepts dormancy, when it doesn't, and what planning steps protect your 14% CGT rate.
Exit and Capital Gains
Business Asset Disposal Relief (BADR) gives a lower 14% CGT rate on company share disposals, but only if the company has been a trading company for two years. A dormant period can break that test. We explain when it matters and how to handle it.
Exit and Capital Gains
Business Asset Disposal Relief (BADR) lets you pay 14% CGT on qualifying share disposals, but the rules are strict. If your company owns a property investment subsidiary, HMRC may treat the group's activities as wholly or mainly investment, blocking the relief. Here is what you need to check before you sell.
Exit and Capital Gains
Selling shares across multiple tax years can complicate your BADR claim. We explain how the £1m lifetime limit interacts with partial disposals, share pooling, and the rising CGT rates from April 2025.
Exit and Capital Gains
If you left your director role two years ago and then sold your shares, BADR may still be available. The key condition is that you were an employee or officer for at least two years ending with the date of disposal. But the personal company and trading company tests also apply.
Exit and Capital Gains
Capital gains tax on UK property changed significantly from October 2024. This guide covers the current rates, reliefs like BADR, the 60-day reporting rule, and how to calculate your gain. We use real examples for landlords, second home owners, and company directors.