Budget 2026: Healey reduces threshold for Business Asset Disposal Relief

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Budget 2026: Healey reduces threshold for Business Asset Disposal Relief

Chancellor John Healey has confirmed that he will reduce the threshold for Business Asset Disposal Relief in Capital Gains Tax. Healey lowered the threshold for business asset disposal relief (BADR) in capital gains tax (CGT) from £1m to £500,000 which he said will mean “no changes for three in four claimants”. Healey also unveiled a [...]