Potential business sellers need to act quickly before the upcoming increase in Business Asset Disposal Relief (BADR), according to a leading corporate lawyer. Previously known as Entrepreneurs’ Relief, BADR allows qualifying business owners to pay a reduced Capital Gains Tax (CGT) rate of 10% on...

A capital gains tax (CGT) lifeline has been announced by the government with the intention of allowing couples who are divorcing or dissolving a civil partnership to transfer assets without immediately incurring a CGT liability. Couples could postpone the liability for up to 3...