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Business Asset Disposal Relief (Entrepreneurs’ Relief)

Entrepreneurs’ relief (ER) was renamed business asset disposal relief (BADR) for 2020/21 and subsequent tax years. Find commentary and practical guidance from ICAEW on BADR and ER within the UK tax regime.

In this section

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 07/15

Finance Act 2015 Changes to entrepreneurs' relief

Features and articles

Entrepreneurs’ relief

Rachael Dronfield provides an update on entrepreneurs’ relief for trust business assets in relation to the Quentin Skinner 2005 settlement.

Webinars and recordings

TAXbite: Business asset disposal relief

This TAXbite explains the 2018 and 2019 changes to entrepreneurs' relief, which was renamed business asset disposal relief (BADR) following the 2020 Spring Budget. The changes introduced include the two-year ownership test and the economic ownership test.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Winding-up, administration of companies and disincorporation

Tax planning advice on winding up or disincorporating a family or owner-managed company, written for anyone who advises or runs one.

Selling the owner-managed business or company

Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.

Capital gains tax reliefs for SMEs and entrepreneurs 2020-21

Detailed guidance on the capital gains tax reliefs that may apply on the sale of businesses, business assets, or a gift.

Business asset disposal relief (formerly entrepreneurs’ relief)

A chapter providing detailed guidance on business asset disposal relief (formerly entrepreneurs’ relief), written for SMEs and entrepreneurs in the UK.

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Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Entrepreneurs' Relief on GOV.UK

Official guidance aimed at claimants on Entrepreneurs' Relief for Capital Gains Tax covering eligibility, working out tax and how to claim.

Capital Gains Tax Entrepreneurs’ Relief: Behaviours and Motivations

Report on research to understand businesses' awareness and experience of Capital Gains Tax and Entrepreneurs’ Relief to explore whether it incentivises investment or divestment business activities. Researchers surveyed individuals who had claimed the relief, those who had paid the full rate of CGT, and those who had done neither.

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