Skip links
GET A FREE CGT CONSULTATION
Capital Gains Tax Experts
UK Business CGT Specialists

Expert Business Capital Gains Tax Advice for UK Companies & Directors

Specialist CGT planning for business owners, company directors and entrepreneurs. From company share sales to asset disposals, BADR and rollover relief — we ensure you pay only what is legally required.

Transparent fixed-fee pricing — quoted upfront, no surprises
Get Free Consultation +44 (0)1204 859315
HMRC Compliant
ACCA Advisers
2026/27 Tax Rates
Manchester & Nationwide
Business Exit Specialists
Understanding Business CGT

What Is Business Capital Gains Tax in the UK?

Business Capital Gains Tax applies when you dispose of business assets at a profit — this includes selling your company, shares in a limited company, business goodwill, commercial property used in trade, or partnership interests.

For the 2026/27 tax year, CGT on business assets is charged at 18% for basic rate taxpayers and 24% for higher rate taxpayers. However, Business Asset Disposal Relief (BADR) can reduce your rate to just 18% on up to £1 million of qualifying lifetime gains.

Our specialist CGT accountants in Manchester advise business owners, directors, and shareholders across the UK — from sole traders to large company exits. We identify every available relief, from rollover relief to incorporation relief, ensuring full HMRC compliance while minimising your tax liability.

2026/27 Business CGT Rates

Basic Rate (Business Assets)18%
Higher Rate (Business Assets)24%
BADR Rate (Qualifying)18%
BADR Lifetime Limit£1,000,000
Annual Exempt Amount£3,000
Investors' Relief Limit£10,000,000
Rollover ReliefDeferral Available
Incorporation ReliefFull Deferral
Our Business CGT Services

Everything You Need to Minimise Business CGT

Company Share Sales

Expert CGT planning for the sale of shares in UK private and listed companies. We maximise reliefs and structure your deal to reduce your total tax liability.

Business Disposal Planning

Pre-sale CGT planning for business owners exiting their company. We identify every relief, structure the transaction, and file your CGT return with HMRC.

BADR / Entrepreneurs Relief

We verify your eligibility for Business Asset Disposal Relief and ensure you benefit from the 18% BADR rate on up to £1 million of qualifying lifetime gains.

Rollover & Holdover Relief

Strategic use of rollover relief for reinvested gains and holdover relief for business asset gifts, deferring your CGT liability on future disposals.

Incorporation Relief

Transferring your sole trader or partnership into a limited company? We manage incorporation relief to defer CGT on the transfer of your business assets.

CGT Returns for Business

We prepare and file your Self Assessment CGT return, ensuring all business asset disposals are correctly reported and every relief is properly claimed.

Reliefs & Allowances

Maximising Your Business CGT Reliefs

Available Reliefs We Claim

  • Business Asset Disposal Relief (18% rate up to £1m lifetime)
  • Rollover Relief on qualifying reinvestments into new business assets
  • Holdover Relief for gifts of business assets to family members
  • Incorporation Relief when converting sole trader to limited company
  • EIS / SEIS CGT deferral and exemption reliefs for qualifying investors
  • Investors' Relief (separate £10m lifetime limit at 18%)
  • Annual CGT exempt amount (£3,000 in 2026/27 tax year)
  • Spouse / civil partner allowance transfers and loss utilisation

Assets We Advise On

  • Shares in UK private and listed companies, including founder shares
  • Business goodwill on sale or cessation of a trading business
  • Commercial property used wholly in your trade or profession
  • Partnership interests and LLP shares on dissolution or sale
  • Plant, machinery and business equipment on disposal
  • Intellectual property, patents, trademarks and brand assets
  • Loan notes and deferred consideration on business sales
  • Earn-out payments and contingent proceeds from M&A transactions
Our Process

How We Handle Your Business CGT

1

Free Consultation

Discuss your business disposal or restructuring with our CGT specialists. We review your situation at no cost and assess your full CGT position.

2

CGT Analysis

We calculate your potential CGT liability, identify all available reliefs, and model different transaction structures to compare outcomes.

3

Tax Planning

We implement the optimal CGT strategy — timing disposals, applying all reliefs, and structuring your transaction to legally minimise your tax bill.

4

HMRC Filing

We prepare and submit your CGT return, handle all HMRC correspondence, and ensure full compliance throughout the process.

Who We Help

Business CGT Services for Every Situation

Company Owners & Directors

Selling your company or shares? We plan your exit to maximise BADR, minimise CGT, and ensure correct HMRC reporting across the entire transaction.

Partnerships & LLPs

Dissolving or selling a partnership? We handle CGT on all partnership asset distributions and ensure each partner's liability is correctly optimised.

Sole Traders Incorporating

Converting your sole trader business to a limited company? We claim incorporation relief to defer CGT on the transfer of all your business assets.

Management Buyout Teams

MBO vendors and equity participants — we ensure correct CGT treatment for all deal proceeds, earn-outs, and retained equity stakes post-completion.

EIS & SEIS Investors

Claiming EIS CGT deferral or SEIS reinvestment exemption? We ensure your investment reliefs are correctly applied, documented, and filed with HMRC.

‍‍

Family Business Succession

Passing your business to the next generation? Holdover relief, business property relief, and trusts can dramatically reduce your combined CGT and IHT exposure.

Frequently Asked Questions

Business CGT Questions Answered

How much CGT will I pay when selling my business in 2026/27?›
For 2026/27, basic rate taxpayers pay 18% CGT on business asset gains, while higher rate taxpayers pay 24%. Business Asset Disposal Relief (BADR) fixes your rate at 18% on up to £1 million of lifetime qualifying gains regardless of your income tax band — worth up to £60,000 in savings for higher-rate taxpayers who would otherwise pay 24% on that gain. Our specialists calculate your exact liability and identify all available reliefs before your disposal completes.
Do I qualify for Business Asset Disposal Relief (BADR)?›
To qualify for BADR, you must be an employee or officer of the company, hold at least 5% of the ordinary share capital, and have held these shares for a minimum of 2 years before disposal. The company must also be a qualifying trading company. BADR applies a lifetime limit of £1 million and must be claimed on your Self Assessment return. We verify your eligibility and ensure the relief is properly claimed with HMRC.
Can I defer CGT by reinvesting the proceeds into another business?›
Yes — Rollover Relief allows you to defer CGT if you reinvest the proceeds from selling qualifying business assets into new qualifying assets within 3 years. EIS investments can also defer CGT on gains, and SEIS investments provide a 50% income tax relief plus CGT exemption on qualifying gains. Our team structures the most tax-efficient reinvestment approach for your specific situation and timeline.
What is the CGT treatment of earn-out payments from a business sale?›
Earn-out payments are taxed differently depending on whether they are certain or contingent at completion. If the amount is ascertainable, it forms part of the initial gain. If contingent on future performance, each payment is treated as a separate gain in the year received. This distinction significantly affects your CGT liability and timing. Our specialists carefully structure earn-out provisions to minimise total CGT across all payment tranches.
When do I need to report and pay Business CGT to HMRC?›
Business CGT on non-residential assets must be reported on your Self Assessment tax return, with payment due by 31 January following the tax year of disposal. For example, a disposal in the 2026/27 tax year must be reported and paid by 31 January 2028. Late filing attracts penalties from HMRC. We ensure your CGT return is filed accurately and on time, with all reliefs correctly applied to minimise your liability.
How do you calculate CGT on selling company shares?›
CGT on company shares = Sale proceeds minus original acquisition cost minus allowable expenditure (legal fees, enhancement costs). You then deduct your Annual CGT Exempt Amount (£3,000 in 2026/27) and any available losses. If BADR applies, the rate is 18% on qualifying gains up to your remaining lifetime allowance. For multiple share purchases, the Section 104 pooling rules apply, averaging your cost base across all acquisitions.

Ready to Minimise Your Business CGT?

Get expert advice from Manchester's leading Capital Gains Tax specialists. Free initial consultation available — no obligation.

Get Free Consultation +44 (0)1204 859315
Tax Disclaimer: The information on this page is for general guidance only and does not constitute personalised tax advice. CGT rates, reliefs, and rules are based on 2026/27 HMRC guidelines and are subject to change. Business CGT is complex — the interaction of BADR, rollover relief, and incorporation relief requires specialist professional advice. Always seek qualified professional advice before making any tax decisions. Capital Gains Tax Expert is a trading name of Cangaf Ltd, a UK-registered tax advisory firm. We are not regulated by the FCA for investment advice.
GET A FREE CGT CONSULTATION