Business Asset Disposal Relief (BADR) 2026: What Business Owners Need to Know

If you’re planning to sell your business, understanding Business Asset Disposal Relief (BADR) is essential. In 2026, further changes to BADR mean business owners—especially IFAs—need to carefully consider how these updates could impact the tax they pay on exit. In this guide, we break down how BADR works, what’s changing, and how t