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Capital Gains Tax

Business Asset Disposal Relief in 2025: What Has Changed?

Zenus Tax·3 June 2025·6 min read

The October 2024 Budget introduced significant changes to BADR — the relief that reduces CGT on qualifying business disposals. We explain the new rates, the phased increases, and what you should be doing now.

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UJ

Usman Javid

Managing Director · Chartered Tax Adviser (CTA) · ACA

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