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Understanding Business Asset Disposal Relief (BADR) Business Asset Disposal Relief (BADR) offers a valuable tax advantage, reducing the capital gains tax rate on profits made from selling all or part of a business or shares in a personal trading company. Previously known as Entrepreneurs’ Relief, this relief is crucial for business owners looking to minimize
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The favourable tax rules that apply to furnished holiday lettings (FHL) end on 5 April 2025. For many landlords, this may be when they decide to bring their FHL business to an end and sell up. One of the main benefits of the existing FHL regime is the ability to access Business Asset Disposal Relief
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