Business Asset Disposal Relief Cut: What Budget 2026 Means for Business Sellers
The Autumn Budget on 28 October 2026 confirmed another cut to Business Asset Disposal Relief (BADR). For qualifying disposals made on or after 6 April 2027, the lifetime limit on gains eligible for the relief will halve, from £1 million to £500,000. For entrepreneurs, shareholders and family business owners planning an exit, the BADR 2026…