Selling your company or business? Estimate the capital gains tax on the disposal for 2026/27 — including Business Asset Disposal Relief — and what you’d keep after tax.
Indicative 2026/27 estimate. Assumes the £3,000 annual exemption and full £1m BADR limit are available. A tax adviser confirms eligibility.
When you sell a business or company shares, the gain is charged to capital gains tax at 18% or 24%. If the disposal qualifies for Business Asset Disposal Relief, the first £1 million of lifetime gains is taxed at a reduced rate — but that rate has climbed from 10% to 14%, and to 18% from April 2026, so the relief is worth markedly less than it was.
How and when you sell — share sale vs asset sale, the timing across tax years, the use of pensions, family members’ allowances and the structure on the way in — can change the bill substantially. The planning has to happen before a deal completes; afterwards, the options largely close.
This is an indicative figure. Property Tax Optimisers models the disposal and the ways to keep more of the proceeds.