Business Asset Disposal Relief & Capital Gains Tax for Business Owners

Wishlist Share

About Course

When you sell or close a business, or sell shares in your own company, Capital Gains Tax may be due. This course explains CGT rates for 2026/27, how Business Asset Disposal Relief works, who qualifies, the lifetime limit and its planned cut from April 2027, and how and when to claim.

This course gives general information about UK Capital Gains Tax and is not tax advice. Budget 2026 measures are subject to legislation. Take professional advice before selling a business.

What Will You Learn?

  • Understand how CGT applies when selling a business or shares
  • Check the Business Asset Disposal Relief qualifying conditions
  • Know the 2026/27 rates and the lifetime limit changes
  • Claim the relief on time

Course Content

Course Lessons

  • CGT basics for business owners
  • Business Asset Disposal Relief
  • Claiming and planning

Sources & Further Reading
The official guidance this course is based on.

Final Assessment

Student Ratings & Reviews

No Review Yet
No Review Yet

Want to receive push notifications for all major on-site activities?

✕